Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 scorrisH CHARITY REFERENCE: SC031518 EARS Independent Advocacy Service (SCIO) Report and Financial Statements For the year ended 31 March 2025 CT:
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Report and Financial Statements For the year ended 31 March 2025 Contents Page Report of the Trustees Independent Examiner's Report Income and Expenditure Account and Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8-15 CT:
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Report of the Trustees For the year ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31st March 2025 Ob'ectives Activities and Achievements The principal object of the charity is to provide and promote independent advocacy in Scotland, particularly for older people {65+),' adults {16+} with a physical disability or an Acquired Brain Injury (ABI),. adults (16+) with a learning disabilitylautism and those surviving a Stroke. In fulfilment of its objectives, EARS provides advocacy to people across the Lothians and Edinburgh. EARS continues to provide independent advocacy to a range of people in a range of areas, settings and situations and the Servi remains very busy. The service's largest provision is in West Lothian, where it provides independent advocacy to all four service user groups outlined above. People covered by the following legislation - Adults with Incapacity (Scotland) Act 2000, The Mental Health (Care & Treatment) (Scotland) Act 2003 and the Adult Support & Protection (Scotland) Act 2007 - are prioritised within Service Contracts with fvnders, and this remains the case. The areas of work covered by EARS continue to bring challenges and provide the service with very interesting and complex casework. The EARS East Lothian and EARS Midlothian Service Level Agreements have been extended on an annual basis to March 2026. The West Lothian are our longest contracts, which will hopefully run to March 2030. The Stroke servi contract runs until October 2025. Financial Review There was a decrease in Restricted Funds of and a decrease in Unrestricted Funds of £22,571 £565 Details of income and expenditure are shown in the Statement of Financial Activities on page 6 and the accompanying notes to the accounts. Details of fund movements over the year are shown in note 11 on page 13. Restricted Funds carried forward amount to Unrestricted Funds carried forward amount to £119,791 £48,116
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Report of the Trustees (continuedl For the year ended 31 March 2025 Reserves Polic The trustees aim to maintain the free reserves of the charity at a level equivalent to 3 months, operating costs. This is considered to be a prudent level as contingency against my break or reduction in funding, including any obligations for redundancy payments. 3 months, operating costs in the year covered by financial statements was £79,975. The free reserves requirement is not covered by the charity's unrestricted funds as at 3151 March 2025. The charity however has sufficient restricted funds to meet this requirement and as allowed in its reserves policy, it will transfer part of its unused restricted funds to the unrestricted funds. Plans for future eriods The charity plans to continue its advocacy activities in forthcoming years. subject to satisfactory funding arrangements. Structure Govemance and Mana ement EARS IndependentAdvocacy Service (SCIO) is a charity registered with OSCR. The trustees generally meet every 12 weeks to direct and review the policies and operations. Trustees are appointed at the AGM and may be co-opted during the year. An infomiation pack is provided for induction. Responsibility for day to day operations is delegated to the staff team under the direction of the CEO and the Operations Manager. Trustees The following trustees served during the financial year 2024-2025: Under the requirements of the charity's Constitution, one-third of the Board retire by rotation every year and must be re-elected at the AGM if they are to contsnue as Trustees Risk Mana ement The board periodically conducts a review of the major risks to which the charity is exposed. The Board continues to ensure that internal control risks are minimised by the implementation of procedures for authorisation of transactions and activities. Procedures are in place to ensure the health and safety of the staff, Board volunteers and visitors to the ofFice. Periodic risk assessments are undertaken and where appropriate systems or procedures established to mitigate the risks.
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Report of the Trustees (continuedl For the year ended 31 March 2025 Scottish Chari Reference SC031518 Trustees The following trustees served during the financial year 2024-2025" Under the requirements of the charity's Constitution. one-third of the Board retire by rotation every year and must be re-elected at the AGM if they are to continue as Trustees Bankers The Co-operative Bank PIC PO Box 101 1 Balloon Street Manchester M60 4EP Inde endent Examiners Chiene + Tait LLP {trading as CT) Chartered Accountants 61 Dublin Street Edinburgh EH3 6NL
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Report of the Trustees (continuedl For the year ended 31 March 2025 Res onsibilities of the Board of Trustees Charity Law requires the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of the affairs of the charity 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 those financial statements, the Board of Trustees should follow best practice and- select suitable accounting policies and then apply them 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 charity will continue on that basis. The Board of Trustees is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. The are also responsible for safeguarding the assets of the charity. and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the Statement of Recommended Practice., Reporting by Charities.. Statement of Practi applicable to charities preparing their in accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102). On behalf of the Board Date.. 22 December 2025
Docusign Envebpe ID: EBC822E&793F4W42B745383F856ED9 Report of the Independent Examiner To the Trustees of EARS Independent Advocaw Service (SCIO) CT: I report on the accounts of the EARS Independent Advc&3cy Services the year ended 31 March 2025. This report is made to the Trustees as a body, in accordance with the temis of my engagement. My work has been undertaken to enable me to prepare the accounts on behalf of the Trustees and to report my opinion as set out below and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibilty to anyone other than the Charity and the Trustees, as a body, for my work or for this reporL Respective responsibilities of Trustees and examiner The charty's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scolland) Act 2005 (the Act) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (the Regulations). The charity Trustees consider that the audit requirement of Regulation 10(1)(a) to {c) of the Regulations does not appty. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attents'on. Basis of independent examine8 statement My examinab'on is carrEd out in accordance with Regulation 11 of the Regulations. An examination indudes 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 discbsures in the accounts and seeks explanations from the trustees conmIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequendy I do not express an audit opinion on the view given by the accounts. Independent examlnerfs Statement In the course of my examinats'on. no matter has come to my attention: which gives me reasonable cause to beeVe that in any material respect the requirements.'- to keep accounting records in accordance with Section 44(1)(a) of the Act and Regulation 4 of the Regulations, and to prepare accounts which accord wtth the accountj'ng records and comply with Regulation 8 of the Regulations have not been met. or b. to wfiich, in my opinion. attention should be drawn in order to enatle a proper understanding of the accounts to be reached. CT Chartered Accountants and Independent Examiners 61 Dublin Street Edinburgh EH3 6NL 22 Decener 2025
Docusign Envebpe ID: EBC822E&793F4W42B745383F856ED9 EARS Independent Advocacy Service (SCIO) ststement of Financial Activities lincluding Income and Expenditure Account) For the year ended 31 March 2025 Un restricted Restricted Funds Funds Total 2025 Total 2024 Not• Incoming resources: Incoming resources from charitat4e activities.. Grants receivable 296,763 296,763 302 377 Totsl incoming resources 302 377 Resources expended: Charitable activits'es.. Advocacy work.. West Lothian Midlothian East Lothian Stroke servIs Governan costs Development 172,598 35,231 53,085 55,144 3,276 172,598 35.231 53.085 55.144 3.276 565 129,495 28,385 41,432 29,491 3,180 6,396 565 Total resour5 expended 565 319 899 238 379 Net {expenditure)fincome for the year (565) {22.571) {23.136) 43,098 Balan brought forward 48.681 142,362 191,043 127,045 Transfers between funds Balanc• carriad forward 48,116 119.791 167.907 The accompanying accounting poIleS and notes fomi part of these finanaal statements. The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from conb'nuing activib'es.
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Balance Sheet at 31 March 2025 2025 2024 Nots Fixed assets 307 Current assets Debtors Cash at bank and in hand 26,929 148,047 12,902 186,636 175,283 199,538 Creditors: Amounts falling due within one year 7,376 8,495 Net current assets 167,907 191,043 Total Net Assets 167,907 191,043 Funds: Unrestricted funds Restricted funds 11 11 48,116 119,791 48,681 142,362 Total Funds 167,907 191,043 The accompanying accounting policies and notes form part of these financial statements. 22 December 2025 The financial statements were approved by the board of Trustees on...................... and were signed on its behalf by.. Chair
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Notes to the Accounts For the year ended 31 March 2025 Accounting policies Basis of preparation The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities & Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 (as amended), and follow the recommendations in the 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 & Republic of Ireland IFRS 102). The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared in Sterling pounds which are rounded to the nearest pound. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The financial statements are prepared in Sterling pounds rounded to the nearest pound. Grants and donations Income from annual grants is recognised in the period to which the grant relates. Income from other grants and donations is recognised where there is probability of receipt, the value can be quantified with reasonable certainty and there is entitlement. Where a grant or donation is given for a specific purpose or for use in a specific area, any unexpended portion is carried foNiard as a restricted fund. Resources Expended All expenditure is accounted for on an accruals basis. As far as possible costs are attributed directly to the various areas of charitable expenditure. Staff costs are allocated on the basis of time spent on each area of activity by employees and other overheads according to estimated usage. Governance costs are those associated with the running of the charity- Tangible Fixed Assets and Depreciation Tangible fixed assets are stated at cost (or initial valuation for assets transferred or donated) less depreciation. Depreciation is calculated by the straight line method to write off the cost of fixed assets over their estimated useful lives at the following rates.. Computer equipment: 33 % per annum Office equipment & furniture: 20 % per annum Generally, assets costing less than £250 are not capitalised. Taxation The charity is exempt from corporation tax on its charitable activities. It is not registered for VAT and expenditure includes VAT where appropriate. Pensions The charity pays defined contributions to personal pension schemes for rtain employees. Contributions are charged to expenditure as they become due. Funds Unrestricted general funds can be used in accordance with any of the charitable objects at the discretion of the Board. Designated funds are set aside by the Board out of unrestricted general funds for specific future purposes or projects. 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.
Docusign Envebpe ID: EBC822E&793F4W42B745383F856ED9 EARS Independent Advocacy Service (SCIO) Notes to th• Accounts (continued) For the year ended 31 March 2025 Grants recelvable 2025 2024 Grants receivable under Service Level Agreements: For Midlothian Midlothian Council NHS Lothian 26,698 12,201 25,558 13.796 For East Lothian East Lothian Health and Social Care Partnership (ELHSCP) 45,012 50.132 For West Lothian West Lothian Council NHS Lothian 135,744 25,500 135,444 25,839 NHS Lothian Total grants receivable 302 377 Resources expended Advocacy work: Develop" ment Fund West Lothian Mld. Lothian Stroke Services Lothian Total staff costs (note 4) Other direct costs Occupancy costs Office costs Financial management Support costs- Govemance (note 6) 150,979 13,726 3,605 4,247 41 32.171 1,648 117 1.275 20 45.025 3.000 4,045 993 51,240 279.416 20,599 8,787 7,627 261 1.021 808 111 304 371 776 968 1.161 3,276 172,969 36.007 54,053 56,305 565 319,899
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Notes to the Accounts (continued) For the year ended 31 March 2025 Staff details 2025 2024 Salaries Employers Nl Pension costs Release of pension liability 254,821 18,070 6,525 211,990 5,829 5,678 19,980 279,416 203,517 As at 31 March 2025, the key management personnel of the charitable company comprised of the Chief Executive Officer and Operations Manager. The total employee benefits of the key management personnel of the charitable company during the year were £70,597 (2024.. £67,313). During the year pension costs totalled £17.901 (2024.. £15,628). with an outstanding amount of £201 (2024. £158) due to be paid at the year end. The average number of employees in the year was 10 (2024.. 9) No employees reiVed emoluments in excess of £60,000 in either the current or prior year. Trustees During the year, the trustees received £162 in remuneration and other benefits (2024.. £70}. No trustees have been reimbursed expenses in the year (2024= £nil). Independent examiner's remuneration 2025 2024 For accounts and independent examination 3,276 3,180 10
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Notes to the Accounts (continued) For the year ended 31 March 2025 Fixed assets Office ment and furniture Cost or valuation= 1 April 2024 Additions in year Disposals in year 26,633 10,728 31 March 2025 16,289 reciation.. 1 April 2024 Charge for year Disposals on depreciation for year 26,633 77 10,728 31 March 2025 15,982 Net Book Value.. 1 April 2024 31 March 2025 307 Operating lease commitments 2025 2024 Within one year 797 6,952 Between one and five years 797 6,952
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Notes to the Accounts (continued) For the year ended 31 March 2025 Debtors 2025 2024 Amounts due within one ear.. Prepayments & other debtors 26,929 12,902 26,929 12,902 10. Creditors 2025 2024 Amounts fallin Social Security Accruals & other creditors due within one 4,100 3,276 5,315 3,180 7,376 8,495 11. Movement in funds At1 April Incoming Outgoing 2024 Resources Resources Transfers At31 March 2025 Note Unrestricted funds: Designated Funds.. Development fund Reserve fund 5,764 79,150 (565} 5,199 79,150 Total designated 84,914 (565} 84,349 General fund 36,233 36,233 Total unrestricted funds 48,681 48,116 Restricted funds: West Lothian Midlothian East Lothian Stroke Services 45,464 6,770 41,630 48,498 161,244 38,899 45,012 51,608 {172,9691 (36,007) (54,053) 56,305 33,739 9,662 32,589 43,801 Total restricted funds 142,362 296,763 319,334 119,791 Total funds 191,043 296,763 319,899 167,907 12
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Notes to the Accounts (continued) For the year ended 31 March 2025 11. Movement in funds {continued) Prior Year At1 April Incoming Outgoing 2023 Resources Resources Transfers At31 March 2024 Note Unrestricted funds: Designated Funds.. Development fund Reserve fund 12,160 79,150 {6,396} 5,764 79,150 Total designated 91,310 {6,396) 84,914 General fund 93,135 56,902 36,233 Total unrestricted funds 1,825 6,396 56,902 48,681 Restricted funds: West Lothian Midlothian East Lothian Stroke Services 43.429 4.594 43,571 37.276 161.283 39.354 50.132 51.608 {128.900) {30,348) (29,768) (7,410) (42,640) (9,433) 30,675 9,711 45,464 6,770 41,630 48,498 Total restricted funds 128.870 302.377 231.983 56,902 142,362 Total funds 127.045 302.377 238.379 191,043 The development fund was set aside in 2021 for moving the headquarter (£15,000) and to upgrade the printinglphotocopying systems {£5,000) in 2023. £56512024= £6,396) was spent on this in year ended 31 March 2025. The reserve fund has been set aside in accordance with the charity's reseNes policy to maintain reserves representing 3 months, expenditure 13
Docusign Envelope ID.. EBC822E6-793F49AF-92B7-E5383FB56ED9 EARS Independent Advocacy Service (SCIO) Notes to the Accounts (continued) For the year ended 31 March 2025 12. Analysis of net assets between funds 2025 Unrestricted General Funds Unrestricted Designated Funds Restricted Funds Total Funds Tangible fixed assets Debtors Cash at bank Creditors 307 26,929 99,931 (7,376) 307 26,929 148,047 (7,376) (36,233) 84,349 Net assets at 31 March 2025 (36,233) 84,349 119,791 167,907 13. Analysis of net assets between funds 2024 Unrestricted General Funds Unrestricted Designated Funds Restricted Funds Total Funds Tangible fixed assets Debtors Cash at bank Creditors 12,902 137,955 (8,495) 12,902 186,636 18,4951 (36,233) 84,914 Net assets at 31 March 2024 (36.233) 84,914 142,362 191,043 14
Docusign Envebpe ID: EBC822E&793F4W42B745383F856ED9 EARS Independent Advocacy Service (SCIO) Notes to th• Accounts (continued) For the year ended 31 March 2025 14. Prlor year Statement of Flnanclal Actlvltles Un- restrfcted Restrlcted Funds Funds Total 2024 Total 2023 Incomlng resources: Incoming resources from charitat4e activits'es.. Grants receivable 302,377 302,377 268 788 Total incoming resources 302 377 302 377 268 788 Resources expended: Charitable activib'es: Advocacy work.. West Lothian Midlothian East Lothian Stroke Seplices Governance costs Development 129,495 28,385 41,432 29,491 3,180 129,495 28,385 41.432 29,491 3,180 184,559 44,115 33,662 37,699 16,565 Total resou5 expended 6,396 231,983 238,379 316,600 (6,396) 70,394 63.998 (47,811 Balance brought forward 128 870 174 856 Transfers between funds 56.902 {56.902) Balance carriod forward 15