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:

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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

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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.

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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

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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

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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 examine￿8 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 con￿mIng 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 be￿eVe 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 Decen￿er 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 servI￿s
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 resour￿5 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 poI￿leS 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.

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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

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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.

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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

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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 re￿iVed 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 resou￿5 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