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 Off￿e.. 1.3 East Road. Kirkwall. Orkney, KW15 IHZ
Td.. 01856 872804 Email: accountants•(￿Cadra￿ca.cO.uk W8bsite: www.orcadia-¢a.co.uk
Regislered lo cwry out audrt in the UKby The Institute of Charte￿d 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)
3￿58
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