REGISTERED COMPANY NUMBER: SC233455 (Scotland) REGISTERED CHARITY NUMBER: SC033298 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Advoca Orkne
Advocac Orkne Contents of the Fioancial Statements for the Year Ended 31 March 2025 Page Report of the Trnstees Independenl Examiner's Report Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements 8 to 12 Detailed Statement of Fin8nei21 Activities 13
Advocac Orkne rt of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. 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 l January 2019). OBJECTIVES AND AcrivrriES Objeclives and aims The company's objectives are to address poverty, tackle injustice and ensure people have a voice in all decisions that affect their lives. Similarly, the Company addresses inequality and safeguards Human Rights. Further, to promote the wellbeing and inclusion of individuals living in Orkney through the provision of an Independent Advocacy service particularly for those who by reason of exclusion. marginalisation, poverty. illness. infirmity. disability, mental or physical impairnienL or other necessitous circumstance would benefit from the support of an Independent Advocate. ACHIEVEMENT AND PERFORMANCE Charitable activities The role and purpose of independent advocacy is speaking up for individuals and groups who, without this kind of assistance, experience real difficulties making their views count. Indeed, independent advocacy exists for the sole purp)se of assisting people to have a stronger voice and to exercise as much control over their own lives as is possible. To cnable us to remain true to this challenge without compromise we are separate from organisations that provide other types of services. The need for independent advocacy within the local community has remained high over the past year. We continue to see a shortage of resources at all levels and the ongoing impact of increasing levels of poverty. Funding from Orkney Islands Council was secured in April 2024 for a five-year period (three guaranteed years, with the option for the Authority to extend for a further two). This support has enabled us to continue funding our three advocacy workers and to recruit a new service coordinator. Throughout 2024-2025. the Advocacy Orkney ieam has worked tirelessly to make sure their clients are able to participate fully in whatever system or situation they find themselves in and that their volces are being heard as part of that process. Empowering people in this way gives them a feeling on engagement and inclusion. As independent advocates we work alongside our clients as equal partners. It gives them confidence to know that someone is there to help them to speak up for themselves. Funding and Costs In the year ended 31 March 2025, the Charity received restricfrd grants from Inspiring Scotland and unrestricted funding from Orkney Islands Council. As in previous years the highest costs are in relation to staff cosis and contractors. Establishment costs have Increased as there is now an office base in Kirkwall. We have three Advocates and have recruited a new Service Coordinator. FINANCIAL REVIEW Financlal position Net inflow of funds in the year totalled £3,558. Unrestricted funds at the year end were £12,829 {2024: £11.499). Restricted funds at the year end were £2,959 (2024: £731). Page I
Advocacv Orkne ort of the Trustees for Ihe Year Ended 31 March 2025 FINANCIAL REVIEW Reserves policy It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and si.x month's expenditure. The directors consider that the reserves at tliis level ivill ensure ihal. in the evenl of a significant drop in funding. they vill be able to continue to charity's cutTent activities while consideration is given to ways in whicli additional funds may be raised. The directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doeument The charity is a company limited by guaranlee and having no share capital, and a recognised Scottish charity. Related parties None of the directors have any beneficial interest in the charity. All of the directors are members of ihe charity and guarantee to contribute £1 in the event of a winding up. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number SC233455 (Scotland) Regislered Cbarity number SC033298 Registered office 2 West Tankerness Lane Kirkwall Orkney KW15 IAL Trustees A Sianger Ms S K Sutherland A R M Stewart L Sinclair (Resigned 25.7.24) Mrs G C Tait (Resigned 17.12.25) KDart Page 2
Advocac Orkne ort of the Trustees for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAIIS Independent ExamiDeT DORIS HUTCHISON CA A Orcadla Chartered Accountants 1- 3 East Road Kirkivall Orkney KW15 IHZ Approved by order of the board of trustees on 5 March 2026 and signed on its behalf by.. Ms S K Sutherland - Trustee Pag¢ 3
ORCADIA CHARTERED AccoufiTANTS Inde endent Examiner's Re Advocac Orkne rt to tbe Trustees o I rcport on the accounts for the year ended 31 March 2025 set out on pages five to ihirteen. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(l)(a) to (c) of the Accounts Regulations does not apply. li is my responsibility to examine the accounts as required under Section 44( I Xc) of the Acl and to state whether particular matters have come to my attention. Basis of the Independent examiner's report My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scoiland) 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. 11 also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees 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 examiner's statemenl In connection ivith my examination, no matter has come to my attention . ( l ) which gives me reasonable cause to believe that. in any material respect, the requirements to keep accounting records in accordance with Section 44( I Xa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and to prepare accounts which accord with the accounling records and to comply w'ith Regulation 8 of the 2006 Accounts Regulations have not been met. or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. ORIS HUTCHISON CA ATT The Institute of Chartered Accountants of Scotland Orcadia Chartered Accountants Page 4 CA DirKtovs: tkns Hutchison CA A Steven J Sinclair BA, CA Kazia J Watson CA, A Registered in Scolland number SC272848 Registgred Offe.. 1.3 East Road. Kirkwall. Orkney, KW15 IHZ Td.. 01856 872804 Email: accountants•(Cadraca.cO.uk W8bsite: www.orcadia-¢a.co.uk Regislered lo cwry out audrt in the UKby The Institute of Charted Accountants ofscotland
Advocac Orkne Statement of Financial Activities for tbe Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 50 80 Charitable activities Provision of advocacy service 50.0( 33J30 83J30 56.331 Total 50,050 33J30 83J80 56,411 EXPENDITURE ON Charitable activities Provision of advocacy service 48,720 31,102 79.822 78,699 Other Total 48,720 79,822 NET INCOMEI(EXPENDITURE) lJ30 2228 3,558 (22,288) RECONCILIATION OF FUNDS Total funds brought forward 11,499 731 12230 34,518 TOTAL FUNDS CARRIED FORWARD 12,829 2,959 15,788 12.230 The notes forni part of these financial statements Page 5
Advocac Orkne Statement of Financial Position 31 March 2025 2025 Total runds 20?4 Total funds Unrestricted Restricted fund funds Notes FIXED ASSETS Tangible assets 2.581 35 2,616 731 CURRENT ASSETS Cash at bank 14,933 2,960 17,893 17,631 CREDITORS Amounts falling due within one year (4,721) (4.721) (6,132) NET CURRENT ASSETS 10,212 2,960 11,499 TOTAL ASSETS LESS CURRENT LIABILITIES 12.793 2,995 15,788 12.230 NET ASSETS 12,793 2,995 15,788 FUNDS Unrestricted funds Restricted funds 12,793 2,995 11,499 731 TOTAL FUNDS 15,788 12,230 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required tlie company to obtain an audit of its financial stalements for tlie year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees ackiiowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requiremenls of the Companies Aci 2006 relating to financial statements. so far as applicable to the charitable company. The notes fomi part of these financial statements Page 6 continued...
Advocac Orkne Statement of Financial Position- continued 31 March 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies re8ime. The financial statements were approved by the Board of Trustees and authorised for issue on 5 March 2026 and were signed on its behalf by: S K Sutherland - Trustee The notes fomi part of these financial statements Page 7
Advocae . Orkne Notes to the Financial Slatements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of ilie charitable company, Nvhicli is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statemeiit of Recommended Practice applicable to charities preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Repiiblic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in tlie UK and Repiiblic of Ireland, and tlie Companies Act 2006. The financial statements have been prepared under tlie historical cost convention. Income All income is recOgnis in the Statement of Financial Activities once the charity has entitlement to the funds, it 15 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 expendilure, il 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 thal 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 consislent witli tlie use of resources. Tangible fixed assets Depreciation is provided at ihe followinb) annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings Computer equipment 250/0 on cost 250/0 on cost Taxation Th¢ charity is exempt from Corporalion ta.x on its charitable activities. Fund accounting Unrestricted funds can be used in accordance witli tl)e 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 fiind is included in the notes lo the financial statements. Page 8 continued...
Advocac Orkne Notes to the Financial Siatemellts - Continued for the Year Ended 31 March 2025 NET INCOMEI(EXPENDITURE) Net incomel{expenditure) is stsied after chargingl(crediting): 2025 2024 Depreciation - owned assets Deficit on disposal of fi.xed assets lJ57 1,402 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 2025 2024 Support employees No employees received emoluments in excess of £60.000. TANGIBLE FIXED ASSETS Fixtures and fittings Computer equiptnent Totals COST At l April 2024 Additions 2061 11.058 3.442 13,919 3.442 At 31 March 2025 2.861 14,500 17J61 DEPRECIATION At l April 2024 Charge for year 2,861 IOJ27 1,557 13,188 1,557 At 31 March 2025 2,861 11,884 14,745 NET BOOK VALUE At 31 March 20?5 2,616 2,616 At 31 March 2024 731 731 Page 9 continued...
Advocac Orkne Notes to the Financial Statements - conlinlled for the Year Ended 31 March 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 20?4 Other creditors 4.721 6,132 MOVEMENT IN FUNDS Net movement in funds At 31.3.25 Al 1.4.24 Unrestricted funds General fund 11,499 lJ30 12,829 Reslricted funds Inspiring Scotland - Support in the Right Direction SCVO Fund Foundation Scotland Fund Corra Foundation Fund 2,925 (613) 2,925 34 647 84 84) 731 TOTAL FUNDS 12230 3.558 Net movement in funds, included in the above are as folloivs: Incoming resources Resources Movement expended in funds Unre$tricted funds General fund 50,050 (48,720) lJ30 Restricted funds Inspiring Scotland - Support in the Right Direction SCVO Fund Foundation Scotland Fund Corra Foundation Fund Cost of Living Fund 33J30 (30,405) (613) 2,925 (613) (84) (84) 33 J30 31,102 TOTAL FUNDS 83 J80 79.822) 358 Pag¢ 10 continued...
Advocac Orkne Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEME IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31.3.24 Ai 1.4.23 Unrestricted funds General fund 29,512 (18,013) 11,499 Restricted funds Inspirin8 Scotland - Support in the Right Direction SCVO Fund Foundation Scotland Fund Corra Foundation Fund 1,407 1,261 600 (J,407) (614) (600) 647 84 5,006 731 TOTAL FUNDS 22 288) Comparative net movement in funds, included in the above are as follows: Incoming resources Resourc¢s Movement expended in funds Unrestricted funds General fund 21,808 {39,821) (18,013) Restricted funds Inspirin8 Scotland - Support in the Right Direction SCVO Fund Foundation Scotland Fund Corra Foundation Fund C05t of Living Fund 30,264 (i) (31,671) (613) (600) (1,654) 4J40) (1,407) (614) (600) (1,654) 4J40 34,603 38,878 4375 TOTAL FUNDS 78,699) 22,288) Page 11 continued.-.
Advocac Orline Notes to the FinancAal Statements- continued foT the Year Ended 31 March 2025 RELATED PARTY DISCLOSURES Tliere Ivere no relaled party transactions for ihe year ended 31 Marcli 2025. FUNDS Inspiring Scotland To provide independent advocacy to the people of Orkney in regard to Self4irected Support. To help articulate their needs, engage in care planning, ensiire their needs are met, e,xplore availability of local care. explain all options available to them. OIC Resilience Funds To assist vulnerable people throughout the coronavirus pandemic this was to provide independent advocacy to people over 70, anyone suffering from poor Mental health. vulnerable people in the community and children and young people. SCVO Fund Communities Recovery Fuiid. HIE co-ordinated this fund on behalf of Scottish Government to implement chan8es and to reinlroduce the delivery of our e.Kisting servi¢¢ due to the COID-19 pandemic. Foundatlon Scotland To provide support to the most vulnerable in the commiinity at a time wliere the world is uiicerlain. To extend the independenl advocacy support to clients throughout the pandemic. Corra Foundation Adminislered through Highlands and Islands Enterprise on behalf of Scottish goveriiinent Siipporting community funds - technology support. Page 12
Advocac Orkne Detailed Statement of Financial Activities for the Year Ended 31 March 2025 20?5 ?0?4 INCOME AND ENDOWMENTS Donations and legacies Donations so 80 Charitable activities Grants 83J30 56,331 Total incoming resources 83J80 56,41 EXPENDITURE Charitable activities Staff costs Contractors Rent Insurdnce Utilities Telephone Office supplies Advertising Other Overheads IT Expenses Household and cleaning Travel and subsistence Accountancy fees Corra Grants Spent Depreciation of tangible fixed assets 52299 12.155 290 3J23 835 27.419 31.000 483 3,297 381 789 993 200 2,966 4.109 598 2,185 2,572 1,860 1,941 1,980 1,738 1.403 lJ57 79.822 78.699 Other Loss on sale of tangible fi.xed assets Total resources expended 79.822 78,699 Net (expenditureyincome 3558 22,288) This page does not form part of the siatutory financial statements Page 13