1 **Company Number: SC238259**
## Rights Advice Scotland
## Unaudited Financial Statements
For the year ended 31[st] October 2025
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD
2
## **Rights Advice Scotland**
|**Contents**|**Page**|
|---|---|
|Company Information|3|
|Report of the Directors|4-5|
|Independent Examiners Report|6|
|Statement of Financial Activities|7|
|Statement of Financial Position|8|
|Notes to the Financial Statements|9-11|
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD
3
## **Rights Advice Scotland**
## **Company Information**
## **Directors:**
Lindsay Calder Diane Connock Paul Dowsland Richard Gass Douglas Grant Peter Jamieson Angela Logan Samantha Maxwell Lisamarie Reid Stuart Reid Anna Schneider
**Company Secretary** : Richard Gass
**Company Number:** 238259
**Recognised Charity Number:** SC033672
**Registered Office** : Summit House 4-5 Mitchell Street Edinburgh EH6 7BD
**Bankers** :
Royal Bank of Scotland plc Glasgow Sauchiehall Street Branch 23 Sauchiehall Street Glasgow G2 3AD
## **Independent Examiner:**
Paul McCaffrey CA Cairnduff LLP 11 Loudoun Street Stewarton KA3 5JD
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD
4
## **Rights Advice Scotland**
## **Directors Report for the year ended 31 October 2025**
The directors present the annual report and the financial statements of Rights Advice Scotland Company Limited for the year ended 31 October 2025.
## **Principal Activity**
Rights Advice Scotland works in partnership with other organisations to ensure the delivery of high quality advice across the welfare rights field, providing information and training on benefit related matters to its members and to advisers of other organisations throughout Scotland.
Rights Advice Scotland aims to provide:
- A support organisation for Scotland’s Local Authority welfare rights professionals.
- An organisation that will keep welfare rights professionals fully informed of the latest developments in the field.
- A forum in which welfare rights professionals can debate the issues that affect our clients and our profession.
- A voice to enable Scotland’s Local Authority welfare rights professionals to enter into national debates on social welfare and inclusion issues.
- Information and training on benefit related matters to its own membership and to advisers in other organisations.
- A raised awareness of Local Authority welfare Rights throughout Scotland.
- An improved standard of Welfare Rights advice given throughout Scotland.
## **Directors**
Lindsay Calder Diane Connock Paul Dowsland Richard Gass Douglas Grant Peter Jamieson Angela Logan (from 4/7/25) Samantha Maxwell Lisamarie Reid Stuart Reid Anna Schneider (from 4/7/25) Eliot Upward (until 4/4/25)
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD
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7
## **Rights Advice Scotland Statement of Financial Activities Year ending 31[st] October 2025**
|**Incoming Resources**
**Unrestricted Funds**
Charitable Activities
Memberships
Quick Guides & posters
Rightsnet news & caselaw service
Bad debts provision
**Total Incoming Resources**
**Resources Expended**
Charitable activities
Training costs
Printing
Rnet subscription
Governance costs
Room Hire
Registered Office
Accountants fees
Independent examiner fee
Administration
Bank charges
Accounts & Payroll software
Website, hosting and domains
Sundry expenses
**Total Resources Expended**
**Net Incoming Resources**
**Total Funds Brought Forward**
**Total Funds Carried Forward**|**2025**
£
3,066.00
1,597.25
7,225.01
0.00
**11,888.26**
216.00
1,286.00
6,458.40
663.00
90.00
400.00
260.00
15.05
609.60
283.20
189.89
**10,471.14**
**1,417.12**
**22,726.93**
**24,144.05**|**2024**
£
3,116.00
2,078.00
6,751.34
-1,048.00|
|---|---|---|
|||**10,897.34**|
|||80.00
1,623.25
6,151.20
1,030.65
90.00
400.00
260.00
15.05
399.60
244.80
155.88|
|||**10,450.43**
**446.91**
**22,280.02**|
|||**22,726.93**|
All amounts derive from continuing activities. There were no other recognised gains or losses in the year
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD
||Rights Advice Scotland||
|---|---|---|
|STATEMENT of FINANCIAL POSITION|||
||as at 315" October 2025||
||2025||
||£||
|FixedAssets|||
|Tangible Fixed assets|||
|Current Assets|||
|Cash in bank|23,122.87|23,542.38|
|Trade Debtors|5,895.75|4,215.00|
||29,018.62|27,757.38|
|Less Current Liabilities|||
|Creditors (amounts due within 1 year)|||
|Accruals|4,874.57|5,030.45|
|NetAssets|24,144.05|22,726.93|
|Funds|||
|Net Incoming resources foryear|1,417.12|446.91|
|Funds brought forward|22,726.93|22,280.02|
|Total Funds carried forward|24,144.05|22,726.93|
9
## **Rights Advice Scotland**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] October 2025**
## **1. ACCOUNTING POLICIES**
- (a) The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard 102, the Charities Accounts (Scotland) Regulations 2006 and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice.
- (b) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
- (c) Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
- (d) Contractual income and performance related grants are included in full in the Statement of Financial Activities when the goods or services have been delivered.
- (e) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
- (f) Resources expended are allocated to the particular activity where the cost relates directly to that activity.
- (g) Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, which in all cases is estimated at 4years.
- (h) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
- (i) Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.
- (j) The directors recognise the need to hold reserves to allow protection of core activities in the event of income shortfalls, to promote balanced, long-term strategic planning and to enable Rights Advice Scotland to carry out its aims and objectives. The reserve levels will be monitored on an annual basis in relation to projected expenditure.
- (k) The financial statements have been prepared on a going concern basis. The directors have assessed the Company’s ability to continue as a going concern and have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD
10
## **Rights Advice Scotland**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] October 2025**
## **2. STATEMENT OF COMPLIANCE**
These financial statements have been prepared in compliance with FRS 102, “The Financial Reporting Standard applicable in the UK and the Republic of Ireland.
## **3. GENERAL INFORMATION**
Rights Advice Scotland is incorporated under the Companies Act 1985 as a Company Limited by guarantee and not having a Share Capital.
On the winding up of the company every member has undertaken to contribute such amount as may be required not exceeding one pound to the assets of the company for the payment of the debts and liabilities and the cost of winding up the company.
If the winding up occurs within one year of a member ceasing to be a member then the above applies for debts and liabilities of the company contracted before they ceased to be a member.
## **4. DIRECTORS INTEREST**
The company is a company limited by guarantee with no share capital. Accordingly, the directors held no interests in shares during the period.
## **5. DIRECTORS’ RESPONSIBILITIES:**
Company law requires the Directors to prepare accounts for each financial year that give a true and fair view of the state to the affairs of the Company and of the profit or loss of the Company for that period. In preparing those accounts the Directors are required to:
- Select suitable accounting policies and then apply them consistently:
- Make judgements and estimates that are reasonable and prudent:
- Prepare accounts on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the accounts comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **6. RISK ASSESSMENT**
The Directors have assessed the major risks to which the company is exposed, in particular those relating to the operations and finances of the company, and are satisfied that systems are in place to mitigate the company’s exposure to the major risks.
## **7. DIRECTORS’ REMUNERATION AND BENEFITS**
There were no directors’ remuneration, expenses or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD
11
## **Rights Advice Scotland**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] October 2025**
## **8. FEES FOR EXAMINATION OF THE ACCOUNTS**
|**2025**
**£**
Independent examiners fees for reporting on the accounts
400
Independent examiners fees for other services
260
**9.TANGIBLE ASSETS**
**Plant**
**& Equipment**
**£**
**COST OR VALUATION**
At 01 November 2024
451
Disposals
-
Additions
___
At 31 October 2025
451
**DEPRECIATION**
At 01 November 2024
451
Written back in year
-
Charge for year
-
___
At 31 October 2025
451
**NET BOOK VALUE**
At 31 October 2025
-
At 31 October 2024
-|**2024**
**£**
400
260
**Total**
**£**
451
-
___
451
451
-
-
___
451
-
-|
|---|---|
Company Number SC238259 Charity Reference SCO33672 Registered Office Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD