Scottish Independent Advocacy Alliance Scottish Independent Advocacy Alliance Scottish Charity No: SC033576 Annual Report & Financial Statements For the Year Ended 31 March 2025
Scottish Independent Advocacy Alliance Annual Report & Statement of Account Year ended 31 March 2025 Contents Page Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 10 Balance Sheet 11 Notes to the Accounts 12-17
Scottish Independent Advocacy Alliance Trustees Annual Report Year ended 31 March 2025 The trustees present their report together with the financial statements and the independent examinerfs report for the year ended 31 March 2025. Reference & Administrative Infomiatlon Charlty Name: Scottish Independent Advocacy Alliance Charity Number: SC033576 Prfnclpal Addross: Trustees: Others who served durlng th( period: Chief Executive Officer: Independent Examlnor.. Principal Bankers: The Co-operative Bank, PO Box 250, Delf House, Southway Skelmersdale WN8 6WT
Scottish Independent Advocacy Alliance Trustees Annual Report Year ended 31 March 2025 tructure Governance & Mana ement Scottish Independent Advocacy Alliance (SIAA) is a registered Scottish Charitable Incorporated Organisation (SCIO) and has a Board of Trustees who are primarily drawn from member organisations. Member organisations can nominate individuals to join the SIA4 Board at the Annual General Meeting. The Board can also recruit up to four individuals oufvrfith the advocacy movement to address any gaps in skills or knowledge. New Board members undergo induction and training on their role and responsibilities. There is also a Board members handbook outlining legal responsibilities and an introduction to the organisation. The Board selects a Chair. Vice Chair and Treasurer who meet with the Chief Executive Officer on a regular basis. The Board also has 5 additional subgroups: Stakeholder Engagement, Finance, Personnel, Learning and Development and the Business Continuity Subgroup. The Board has responsibility for strategic decision making and delegate operational decision making to the CEO. At the last AGM no new Board Members were recruited. The SIAA is a member of a number of different organisations and groups with the aim of better equipping it to fulfil its aims and objectives. For example, the Scottish Council for Voluntary Organisations Policy Committee and Scottish Mental Health Partnership. Ob'ectives Activities and Achievements & Performance The Scottish Independent Advocacy Alliance (SIAA) has a remit to promote, support and advocate for independent advocacy throughout Scotland and aims to ensure aCsS to independent advocacy for anyone who needs it. The SIAA has a strategic plan that helps to provide a framework for ensuring it delivers the agreed aims and objectives. The SIA4 involves member organisations strategically on the Board as the Board of Directors is predominantly made up ofiepresentatives from member organisations. It also involves members in developing good practice guidance, carrying out research and lobbying and campaigning to raise awareness of independerrt advocacy and the difference it can make to communities and individuals. The SIAA works to ensure that relevant legislation, policies and strategies produced by the Scottish Parliament, the Scottish Government and other statutory bodies make referen to access to independent advocacy, The SIAA reports on achievements against the Strategic Plan and the Annual Work Plan.
Scottish Independent Advocacy Alliance Trustees Annual Report Year ended 31 March 2025 1. Building Relationships Member Engagement: SIAA deepened ties with members through 36 peer support sessions, a successful AGM, and the co-design of learning modules. Feedback was overwhelmingly positive. especially regarding the new learning plattorm. Sector Collaboration: Strengthened partnerships with Queen Margaret University, SCVO, and civil society networks. Notably, a joint research initiative will support rural member participation in the 2025 conference. External Stakeholder Engagement: SIAA actively participated in national forums and working groups (e.g., Mental Welfare Commission, Scottish Mental Health Partnership), advocating for independent advocacy and influencing policy. 2. Growlng Grassroots Sustalnable Independent Advocacy Fundlng Dlver51flcation.' In response to a potential 500/0 reduction in core funding, SIA4 pursued £336.500 in new funding, including project-based grants and increased membership fees. Support for Local Independent Advocacy: SIAA published an interview with a retiring CEO. The conversation explored the evolution and future of independent advocacy, the role of funders, the value of strong relationships, and the importance of local context. The interview aimed to preserve insights, highlight a success story. and contribute to the sector's evidence base. It was shared with members via the newsletter and liaison emails. Tailored support was also provided to members facing challenges, including anti-racism training and governance advice. Platform for Growth: The new eLearning platform and resource library were developed to empower grassroots organisations with accessible. high-quality training and tools. 3. Evidencing Quallty Learning & Development: Identified and launched a suitable digital learning platfom based on the key learning needs of the membership. Started co-designing modules with the members. Outcomes Framework: Provided bespoke support to members on impact measurement. Developed a searchable resource library with nearly 80 curated tools and templates. Data & Research: Collaborated with the Mental Welfare Commission on national data collection. Conducted focus groups and surveys to inform the upcoming "State of the Sectorf, report.
Scottish Independent Advocacy Alliance Trustees Annual Report Year ended 31 March 2025 4. Promoting and Safeguarding Independent Advocacy Pollcy Influence.. Contributed to key consultations (e.g. The National Care Service, LDAN Bill, AWI Act, Children's Hearings Redesign), ensuring independent advocacy remains central to policy development. Advocated for early and preventative access to independent advocacy. Raising Awareness.. Delivered learning sessions to commissioners and professionals, including a high-impact webinar with Social Finance on the economic value of independent advocacy. Strategic Representation: Represented the sector in over a dozen national networks and working groups, ensuring advocacy is embedded in public service reform and human rights legislation. Future Plans 1. Relationship Building Fostering meaningful connections with stakeholders, commissioners, and professionals to strengthen the profile and understanding of independenl advocacy. Key Objectives & Activities: Revise and implement the stakeholder engagement plan. Represent advocacy in national forums and strategic groups {e.g. Mental Welfare Commission, The Promise, Civil Society Working Group). Deliver presentations and structured learning sessions to commissioners and stakeholders. Engage with COSLA and Health and Social Care Scotland. Attend and contribute to consultations and advisory groups. Promote the outcome's framework to commissioners. Develop a Strategic Advocacy Plan template with key partners. 2. Evidencing Quality Demonstrating the irnpact, professionalism, and value of independent advocacy through data, learning, and evaluation. Key Objectives & Activities: Develop a Theory of Change and national dataset. Onboard members to the learning plafform and co-design learning modules.
Scottish Independent Advocacy Alliance Trustees Annual Report Year ended 31 March 2025 Start co-developing an independent advocacy leaming framework. Evaluate peer support and learning sessions. Support members in reporting outcomes using the National Outcomes Framework. Tailored governance support and conference evaluation. Showcase best practices and update resources for engaging minority communities. 3. Growing Grassroots and Sustainable Independent Advocacy Supporting the development, diversity, and financial resilience of the sector and its members. Key Objectlves & ActSvlties: Develop and update extemal funding strategies. Apply for project and unrestricted funding using full cost recovery. Increase membership fees and secure in-kind support. Deliver board development and communication plans. Demonstrate SIAA'S impact to funders and policymakers. Support collaborative research and develop the national data set. 4. Promoting and Safeguardlng Independent Advocacy Raising awareness, influencing policy, and ensuring the integrity and accessibility of independent advocacy. Key Objectlves & Actlvltles: Complete anti-racist training and share learnings with members. Engage new and potential member orgar4isations. Provide evidence to Scottish Governrnent on key reforms. Promote the adoption of the outcome's framework. Develop and deliver independent advocacy-related resources and strategic plans.
Scottish Independent Advocacy Alliance Trustees Annual Report Year ended 31 March 2025 Rlsk Mana ement The Chief Executive Officer and Chair of the Subgroups reports to the Board at each Board meeting regarding any risk that the organisation is exposed to, using the Risk Register which is based on the Risk Matrix published by the Charity Commission. Flnanclal Revlew With income of £185.094 and expenditure of £196,285 SIAA had deficit for the year of £11,191. The deficit was funded from reserves brought forward at the start of the year so that at the 31 March 2025 SIAA held total funds of £175,965. These funds consisted of £68,976 in the unrestricled fund, which can be spent at the discretion of the trustees and £106,989 in the restricted fund, which has to be spent as specified by donors, s88 note 4. Reserves Pollc The general or free resepd6s are the réserves freely available to the Trustees to use to further the charitable purposes of SIAA. The general or free reserves consist of the unrestricted funds less the value of tangible assets not freely available to be spent, SIA4 aim to keep a reserve of £50,000 (equivalent to three fflonths running costs) to ensure funds are available to meet the charity's financial commitments as they fall due. At the 31 March 2025 SIA4 held a general reserve of £68,976 and had met their target. AIDroved bv thTr nn qn Aijoijqt ?n?fj And signed on their behalf by:
Scottish Independent Advocacy Alliance Independent Examinerfs Report Year ended 31 March 2025 I reporl on the financial statements of Scottish Independent Advocacy Alliance for the year ended 31 March 2025 which are set out on pages 10 to 17. Responslbllltles and basls of report The charily's trustees are responsible for the preparation of the accounts in accordance with th6 requirements of the Charities and Trustee Investment (Scotland) Act 2005 ('the 2005 Act.) and the Charities Accounts (Scotland) Regulations 2006 ("the 2006 Regulations"). I have satisfied myself that the charity is not subject to audit under Regulallon (10)(1)(aF(c) of the 2006 Regulations and is eligible for independent examination. I have therefore examined your charity's accounts as required under section {44)(1 }(c) of the 2005 Act and Regulation 11 of the 2006 Regulations. In carrying out my examination I have followed the guidance issued to independent examiners by the Office of the Scottish Charity Regulator {OSCR). My role is to state whether any material matters have come to my attention giving me cause to believe: that accounting records were not kept as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations; or that the accounts do not accord with those records; or that the accounts do not comply with the accounting requirements of Regulation 8 of the 2006 Regulations: or that there is further information needed for a proper understanding of the accounts. Independont oxaminer's statoment I have completed my examination and I have no concems in respect of any of the areas listed above and I have found no other matters that require dtawing to your attention. Date:
Scottish Independent Advocacy Alliance Statement of Financial Activities Year ended 31 March 2025 Unrèstrlctod Funds Restrlcted Funds 2025 Total 2024 Total Note Income from: Scottish Gov8mmenl grant Membership fees Bank interest 177.000 177.000 5.928 2,166 185.094 177,000 5,900 5.928 2,166 8,094 Total Income 177,000 182,900 Expondlture on: Raising funds Charitable activities 4.357 168,094 172.451 196,285 196,285 196.285 196,285 Total expenditure Net Incomo1(oxpondlture) 8,094 (19,2851 (11,191) 10,449 Transfers 935 (935) Not movoment In lund$ 9,029 {20,220) 111,191) 10,449 Reconclllatlon ol Funds Funds brought forward Net movement in funds 59,947 9,029 68,976 127.209 {20.220) 106.989 187,156 (11,1911 175,965 176,707 10,449 187,156 Funds carried forward The statement of financial activities includ8s all gains and losses recognised in the period. All incoming resources and resources expended derive from continuing aclivilies. The notes on pages 12 to 17 fom an int8gral part of these accounts. 10
Scottish Independent Advocacy Alliance Balance Sheet At 31 March 2025 Unre8trlctsd Funds Restrictod Funds 2025 Total 2024 Total Note Flxod Assets Tangible assets 1.443 1,443 1.600 Current Assets Deblors Pr8paymenls Cash al bank & in hand 385 591 976 1.324 193.440 194.764 67,148 67.533 111,340 111,931 178,488 179,464 Total current assets Currnnt Llabllltlas Credilors Accruals 4,342 600 4.342 600 5.568 3,640 9,208 Total current liabilities 4.942 4.942 Net current aBsets 67,533 106.989 174,522 185.556 Not assets 68,976 106,989 175,965 187.156 Funds of tho Charlty Unrestncted funds Restricted funds Total Funds 68,976 68,976 106,989 175,965 59.947 127,209 187,156 106,989 106,989. 68,976 The notes on pages 12 to 17 fofm an integral part of these 8¢count$. .90 Aiiau•t ?0?5 and signed on their behalf by:
Scottish Independent Advocacy Alliance Notes to the Financial Statements Year ended 31 March 2025 1 Basis of Preparation 1.1 Basis of accounting These accounts have been prepared on Ihe basis of historic cost in accordance with: _ (a) The Charities & Trustee Investment Act (Scotland) Act 2005, and (b) The Charities Accounts (Scotland) Regulations 2006 as amended (c) Financial Reporting Standard FRS 102 (Effective January 2015), (d) Charities SORP (FRS 102) (2nd edition effective January 2019) No changes have been made to the basis of preparation or to the previous year's accounts. 1.2. In preparing the accounts, the trustees were not required to make any judgements that would have a material effect on the numbers reported. 1.3 The charity meets the definition of a public benefit entity as defined by FRS102. 1.4 The charity is dependent on the continuing support of donors. However, the trustees have no reason to consider that this will not continue or that there are any material uncertainties about the charity's ability to continue as a going concern. 2 Accounting Pollces 2.1 Form of Flnanclal Statements The charity maintains a general or unrestricted fund that can be expended at the discretion of the trustees on furthering the objects of the charity. The charity also holds restricted funds that may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for sp8cific purposes. see note 4. 2.2 Income (a) Income is recognised and included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources. theirieceipt is probable; and the monetary value can be measured with sufficient reliability. (b) Where income has related expenditure the Income and related expenditure are reported gross in the SOFA. (c) Income which is subject to conditions that the charity has yet to fulfil, or which is specifically for use in a future accounting period, is treated as deferred income. 2.3 Expenditure & Liabilities (a) Expenditure is accounted for on an accruals basis. (b) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources,. it is probable they will be paid and the monetary value can be measured with sufficient reliability. 12
Scottish Independent Advocacy Alliance Notes to the Financial Statements Year ended 31 March 2025 2.4 Assets Tangible assets are capitalised if they have a value of £100 or greater and depreciated over their economic life as follows: Computer equipment.. 330/0 Straight line Fixtur8s & Fittings: 20 % straight line 2.5 Debtors (a) Debtors are recognised at the settlement amount due (b) Prepayments are valued at the amount prepaid 2.6 Cash Cash at bank and in hand includes cash and bank deposits repayable on demand 2.7 Creditors (a} Creditors are recognised where the charity has an obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount. (b) Accrued charges are nomially valued at their settlement amount. 2.8 Taxatlon The charity is not liable to income or capital gains tax on its charitable activities. Irrecoverable VAT is included in the asset cost or expense to which it relates. 2.9. Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 3 Trustee Remuneration, expenses and related party transactions No remuneration was paid to Trustees during the year. £32 out of pocket expenses was paid to one Trustee. There were no other related party transactions. 13
Scottish Independent Advocacy Alliance Notes to the Financial Statements Year ended 31 March 2025 4. Movement in Restricted Funds During the year the charity maintained one restricted fund for core running costs funded by the Scottish Govemment. 4.1 Restricted Fund Movement Openlng balance Closlng balance Fund Income Expendlture Transfèrs Scottish Govemment Core Funding Total 127.209 127.209 177.000 177.000 196.285 196,285 19351 19351 106,989 106.989 The transfer of £935 out of the restricted fund represents the value of capitalised equipment that once purchased had satisfied the restriction and was transferred lo th8 unrèstricted lund. 5. Expendlture on charltable actlvltles 2025 Total 2024 Tolal Note Staff costs Consultants Rent & rates Insurance Stationery & postage Office supplies Subscriptions Professional fees Training, conferences & events Staff travel & training Bank charges Promotional materials 157,589 1.214 3,240 1,307 65 173 2.960 392 19,497 2,761 109 121,669 10,128 2,805 1,898 134 317 1,729 ' 6,605 8,952 525 87 279 IT, Internet & telephone Sundry expens&s Legal f88S Independent examinalion Depreciation Board expenses Total 4,272 822 5,840 1,220 957 600 2,640 1,478 831 1,092 192 196.285 168,094 14
Scottish Independent Advocacy Alliance Notes to the Financlal Statements Year ended 31 March 2025 Flxtures flttlngs & equlpment 6. Tangible Assets Cost At 1 April 2024 Addilions At 31 March 2025 10,425 935 11,360 Dopreclatlon At 1 April 2024 Charge for the year At 31 March 2025 8,825 1,092 9,917 Net book valuo At 31 March 2025 Al 1 April 2024 1,443 1,600 2025 Total 2024 Total 7. Creditors HMRC 4,250 92 4,114 1,454 5.568 Trade cr8dilors Total 4,342 2025 Total 2024 Total 8. Accruals Accounting fe8S Professional fees 600 2,640 1,000 3,640 Total 600 15
Scottish Independent Advocacy Alliance Notes to the Financial Statements Year ended 31 March 2024 2025 Total 2024 Total 9. Staff costs Salary Employers Nl Employers Pension Total 142,350 8,191 7,048 157,589 114,779 5.396 5.851 126,026 SIA4 employed a monthly average of 5 staff {2024'. 41. No employee earned in excess of £60,000 per annum. The charity contributes to a defined conlribulion pension scheme for staff. The Cost for the period was £7.048. Ke mana ement ersonn The CEO is considered to be the key management personnel. The remuneration of th8 CEO, including employer's national insurance and pension contributions, amounted to £52,50512024.' £48.092). 10. Previous year information In order to comply with FRS 102 to show corresponding amounts for the previous year for every figure in the financial statements and nol8s Inol just the prior year tolals}. corresponding figures nol provided elsewhere in these aGGounts are set out below: 10.1 ststemènt of Flnanclal Actlvltles for the yaar endod 31 March 2024 Unrèstricted Funds Restrlcted Funds Income from: Donations Membership fees Total income 177,000 5,900 5.900 177,000 Expendlturo on: Raising funds Charitable activities 4,357 168,094 172,451 Total expenditur8 Nel movement In funds 5,900 4.549 Reconclliatlon of Funds Funds brought forward Funds carrièd forward 54,047 59,947 122,660 127,209 16
Scottish Independent Advocacy Alliance Notes to the Financial Statements Year ended 31 March 2024 Unrestrictod Funds Restricted Funds 10.2 Balance Sheet at 31 March 2024 Fixed assets Net current assets Total Funds 1,600 58,347 127,209 127.209 10.3 Rè8trlct6d Funds for 2023-24 Opèning balance Closing balanco Fund Incomo endSture Transfers Scottish Government Core Funding 122,660 177.000 172.451 127,209 122,660 177,000 172,451 127,209 17