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 aC￿sS 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