**REGISTERED CHARITY NUMBER: SC034774** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2025** ## **for** ## **ADVOCACY WESTERN ISLES** Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF **ADVOCACY WESTERN ISLES** **Contents of the Financial Statements for the Year Ended 31 March 2025** ||**Page**| |---|---| |**Report of the Trustees**|1 to 6| |**Independent Examiner's Report**|7| |**Statement of Financial Activities**|8| |**Balance Sheet**|9| |**Notes to the Financial Statements**|10 to 15| |**Detailed Statement of Financial Activities**|16| **ADVOCACY WESTERN ISLES** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees 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 1 January 2019). ## **OBJECTIVES AND ACTIVITIES Objectives and aims** The organisation is established for charitable purposes only and is independent of any other organisation, the objects are: - The advancement of human rights, conflict resolution or reconciliation. - The promotion of equality and diversity. - To advance the relief of those in need by reason of age, ill-health, disability, financial hardship, or other disadvantages. - To advance and promote the provision of independent advocacy to all residents that require it throughout the Western Isles. - Develop professional, volunteer, self/collective and citizen advocacy. - To promote an understanding and awareness of independent advocacy. - To seek to promote advocacy for vulnerable individuals providing specialism such as Mental Health. Children & Young People, Elderly and Learning Disabilities - To make application to funding for additional finance to advance and promote the work of the organisation. - The area within which the organisation shall operate (in this constitution referred to as the "Area of Benefit") shall be Isle of Lewis, Isle of Harris, North Uist, South Uist, Barra encompassing all the Western Isles. - The organisation shall promote its activities and delivery operations to people within the "Area of Benefit" who are residents of the Western Isles with priority given to those with mental health issues, learning disabilities and children and young people. These people will be the organisations beneficiaries. Page 1 **ADVOCACY WESTERN ISLES** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **ACHIEVEMENT AND PERFORMANCE Charitable activities** Advocacy Western Isles is a member of the Scottish Independent Advocacy Alliance (SIAA). Advocacy Western Isles is an independent advocacy service and provides independent advocacy support to individuals and groups, as required and as resources allow. The service covers the Western Isles. Priority is given to individuals with a mental health issue, learning disability, the elderly, children and young people and their parent/carer, people with alcohol or drug issues, cared for people and carers. Advocacy Western Isles is the primary provider for independent advocacy in the Scottish Children's Hearing System. Other client groups come under the generic service, when people or issues do not fall into any of the aforementioned project categories. Advocacy Western Isles has a staff team of 10 (5 full-time and 5 part-time) comprising: - General Manager - Business and Finance Manager - Team Leader - Advocacy Worker (five) - Administrator - Admin Assistant The staffing structure was revised by Trustees and the management team in October 2024 for review after a 6-month period. The aspiration is to create a staffing structure that provides robustness, resilience, flexibility, accountability and a genuine sense of being a team. Of the ten members of staff, 7 (the General Manager, Business and Finance Manager, four Advocacy Workers and the Administrator) joined the organisation between 30 September and 14 October 2024. A significant amount of induction and training has taken place to ensure that new staff are familiar with the aims, objectives and purpose of Advocacy Western Isles, are well-grounded on the principles of independent advocacy and are supported to provide the highest quality service for clients. We have focussed on developing systems and relationships that are subject to ongoing quality assurance measures to provide us with: - Robust, reliable and diverse data - Accountability at all levels of the organisation - Tools to allow for ongoing management oversight - Quality, detailed case files - Tools to provide a snapshot of a wide range of data in real time - Working practices that are not time-consuming or labour-intensive The corporate identity of Advocacy Western Isles has been updated, with a new logo, new corporate colours and a new, bilingual strapline. Informational literature, providing a simplified, accessible summary of our services, has been produced, printed and distributed. In addition, we have expanded our office space to take up both floors of the rear wing of 16 Francis Street. As part of this process, we have reimagined and streamlined our use of the physical spaces available to us, to include a significant level of digitisation of paperwork. We offer advocacy support in six distinct areas: - Alcohol and Drug Issues - Children and Young People - Learning Difficulties - Mental Health - Self-Directed Support and Social Care - Generic Advocacy The Speak Out Group is a collective advocacy group for adults with learning difficulties. It is coordinated by one of our Advocacy Workers with support from the Admin Assistant, other members of staff and partner agencies. We have begun to develop a partnership with An Lanntair to provide creative mediums for members of the group to express themselves and explore different ways of communicating around particular issues that affect them. The Speak Out Group had been inactive for most of the first half of the reporting year, but has met monthly since November 2024. Page 2 **ADVOCACY WESTERN ISLES** ## **Report of the Trustees for the Year Ended 31 March 2025** We are exploring the possibility of the Speak Out Group having more frequent meetings, in addition to expanding the offer to the Uists and Barra; although the group meets in Stornoway, some members join via Teams and we are keen to ensure that adults with learning difficulties right across the Western Isles can access be members of the group. In addition, we are exploring funding options which would enable us to run a similar group for children and young people with learning difficulties. We used dyslexia-specific funding to procure two high-quality electronic reading pens. This equipment will enable service users with dyslexia or other similar challenges to independently access written materials, thus boosting their self-esteem and sense of independence. We continue to be the Primary Provider for children and young people, and their families, going through the Children's Hearing System. Colleagues from Who Cares? Scotland offer a similar service for care-experienced children and young people, and we are developing working conditions to ensure that vulnerable children and young people in our community are accessing the most appropriate support to meet their needs. As part of the funding we receive from the Outer Hebrides Alcohol and Drug Partnership, we undertake experiential interviews to provide qualitative data that is used to inform the Scottish Government's implementation of MAT (Medication Assisted Treatment) Standards. We have one Advocacy Worker who has been fully trained to carry out these interviews, to gather the required information and to submit it for analysis. The demand for Advocacy Western Isles' service is very high, and we have received constantly positive feedback from service users, funders and partner agencies, who have welcomed the spirit of collegiality and respect which we have embedded within our staff team. ## **FINANCIAL REVIEW** ## **Reserves policy** The organisations' aim is to maintain reserves for the rental cost/maintenance of the building and to ensure staffing remains at current levels and are protected. Trustees note that the organisation's unrestricted reserves have decreased by £9,088, to £48,274. The continued strengthening of the financial position is an ongoing focus of the trustees. ## Restricted funds Transfers from Restricted Funds to Unrestricted Funds represent the reallocation of restricted costs in the year under review. The Restricted Fund balance at the year end was comprised as follows: |**Fund**
Bank of Scotland
Children In Need
Learning Disabilities Project
A Dyslexic Life
Robertson Trust|**£**
13,876
26,899
45,836
620
6,836| |---|---| ||94,067| Page 3 **ADVOCACY WESTERN ISLES** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **FUTURE PLANS** In 2025-26, we aim to: - Increase awareness and understanding of the role of Advocacy Western Isles amongst potential service users across the Western Isles - Increase awareness and understanding of the role of Advocacy Western Isles amongst professionals with whom we are likely to work or who may have reason to refer clients to us - Increase awareness and understanding of the availability of Self-Directed Support (SDS) amongst those in the community who may be eligible to access it - Increase awareness and understanding of the breadth of options available within SDS, including working with colleagues in Social Work and Health to ensure recipients of SDS funding have genuine control of the money that are awarded to best support them in their individual circumstances - Promote the Speak Out Group across the Western Isles, including the option to join the group remotely - Investigate the potential to develop a youth version of the Speak Out Group, including associated funding - Develop staff skills and knowledge by supporting all staff to attend relevant training opportunities, including the Reach Advocacy Practice Award, which is at SCQF Level 7 - Further develop positive, respectful and productive working relationships with colleagues across the full spectrum of statutory and voluntary agencies across the Western Isles - Develop a quality online presence through a refreshed website and social media channels - Continue to identify a wide range of funding opportunities with the aim of strengthening and broadening the service we provide - Continue to evaluate working practices to ensure our work and systems are efficient and effective - Produce audio-visual content explaining our services to provide greater accessibility for service users - Develop a dyslexia-friendly approach All members of staff and Trustees have continued to give their best efforts to make Advocacy Western Isles a professional and competent organisation and will continue to do so thereby ensuring that individuals who use the service are satisfied with the help and assistance provided by Advocacy Western Isles. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, the SCIO Constitution. The SCIO, which is a registered Scottish Charitable Incorporated Organisation, is operated under the rules of its Constitution which came into effect on 28 May 2013. The management of the SCIO is the responsibility of the Trustees who are appointed in terms of the Constitution. Page 4 **ADVOCACY WESTERN ISLES** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees** ## Qualifications for Charity Trusteeship Charity Trusteeship is open to; - any person aged 16 or over; and/or - individuals who are interested in furthering the work of Advocacy Western Isles and who subscribe to the Code of Practice of Advocacy Western Isles - projects and organisations involved in Advocacy in the Western Isles region which are interested in furthering the work of Advocacy Western Isles who subscribes to the purposes of the organisation and wishes to see them fulfilled. ## Application for Charity Trusteeship Any person, nominated individual or body who/which wishes to become a Charity Trustee must sign a written application for Charity Trusteeship, that application must be signed by an appropriately authorised officer of that body who will remain as the representative of that corporate body until such time as the corporate body informs the Board otherwise. The application will then be considered by the Board at its next Board meeting. The Board may, at its discretion, refuse to admit any person, nominated individual, or veto the proposed authorised officer acting as a representative to Charity Trusteeship. The Board must notify each applicant promptly (in writing, which includes by e-mail) of its decision on whether or not to admit him/her/it to Charity Trusteeship. ## Number of Charity Trustees - The maximum number of Charity Trustees is 15 - The minimum number of Charity Trustees is 4 ## **Organisational structure** The structure of the organisation consists of the charity trustees who are also the organisation's only members and comprise the organisation's board. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** SC034774 ## **Principal address** Rear Wing 16 Francis Street Stornoway Isle of Lewis HS1 2XB Page 5 ADVOCACY WESTERN ISLES Report of the Trustees ror tbe Year Ended 31 MArch 2025 Tj'iislees "ice Chair Treasurer S¢￿etary (appointed 26.9.24) (aptK)inted 26.9.24) (apwinted 31. 10.24) (resigned 29.1.25) (apSK)inted 31. 10.24) (resigtled 29.1.25) (resigned 26.9.24) (resigned 26.9.24) (resigned 3 1.10.24) Independent EIamiller Mann Judd GoTdoll Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lev*iS HSI 2JF STATEMENf OF TRI STEES, RESPONSIBILTTIES The tn￿tee$ are responsible for preparing the Report of the Trustees and the financial statenients in accordallce with applicable la￿, and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountillg Practice). The law applicable to charities in Scotlan& the Charities and T[￿Stee Ini"estment (Scotland) Act 2(K15. Charities Accowits (Scotland) Regulations 2006 (as amended) and the proi"isions of the cliaritys constilulion. requires the trustees to prepare fu￿claI slatements for each flliallcial year M'hich 8ii-e a true and fair i.iew of tbe state of affairs of the charity and of the incomills resources and appb'cation of resources. includin8 the income and expendilure. of the ch￿lty for that period. In preparin8 those fllwicia] statements. the tr￿SteeS are required to select suitable accounting policies and then apply thetn consistently. observe the n]ethods and principles in the Charity SORP: make judgements and estin]ates that are reasonable and pnjdent: prepare the financial ststements on the going concau basis uoless it is inapprop￿te to presuule that the charity wjll continue in business. The In￿te¢S are responsible for keeping proper accounting records which disclose Teasofjable accurdcy at any time the financial position of the charity and to enable them to ensure that the financial statements comply the Charities and Tn￿tee InTresttnent (Scotland) Act 2(K)5. the Charities Accoullts (Scotland) Regulations 2006 (as ajnaided) and the proTrisions of the cknty's constitution. They are also respo￿lbIe for safeguarding the assets of the charity and hence for takins reasonable steps for the prei"ention and detection of fraud and other irre8ularities. ApproTr"ed by Order of the board of trustees oll 26 June 2025 and signed on its behalf by: Page 6 ## **Independent Examiner's Report to the Trustees of Advocacy Western Isles** I report on the accounts for the year ended 31 March 2025 set out on pages eight to fifteen. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms 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(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act 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 11 of the Charities Accounts (Scotland) 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. It 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 statement** In connection with my examination, no matter has come to my attention : - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with 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. The Institute of Chartered Accountants of Scotland Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF 26 June 2025 Page 7 ## **ADVOCACY WESTERN ISLES** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
5,386
**Charitable activities**
3
Charitable activities
59,147
**Total**
64,533
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
86,048
**NET INCOME/(EXPENDITURE)**
(21,515)
**Transfers between funds**
9
12,427
**Net movement in funds**
(9,088)
**RECONCILIATION OF FUNDS**
Total funds brought forward
57,362
**TOTAL FUNDS CARRIED FORWARD**
48,274|Restricted
fund
£
21,348
252,720
274,068
263,780
10,288
(12,427)
(2,139)
96,206
94,067|31.3.25
Total
funds
£
26,734
311,867
338,601
349,828
(11,227)
-
(11,227)
153,568
142,341|31.3.24
Total
funds
£
1,749
281,778
283,527
252,827
30,700
-
30,700
122,868
153,568| |---|---|---|---| The notes form part of these financial statements Page 8 ADVOCACY WESTERN ISLES Balance Sheet 31 Vlarch 2025 31.3.25 Total fi￿&S 31.3.24 Total fiwds Ullrestricted fi￿d Restricted fi￿d Notes CURREN[ ASSETS Debtors Cash at bank and in haud 18.694 75.373 18.694 l3l.Ol2 55.639 l62.541 55.639 94.067 149.706 162.541 CREDTTORS Amounts falling due within one yeaT (7.365) (7.365) (8.973) NET CURR￿￿ ASSETS 48.274 94.067 142.341 153.568 TOTAL ASSETS LESS CLRRENT 48.274 94.067 142.341 153.568 NET ASSETS 48.274 94.067 14?.341 153.568 Unrestricted fillm Restricted fimds 48.274 94.067 57.362 96.206 TOTAL FUNDS 142.341 153.568 The financial statements w￿¢ approi.ed by the Board of TnLStees and authorised for issue on 26 Juue 2025 and were Signed on its bel￿f by: The notes forni part of these financial statements Page 9 **ADVOCACY WESTERN ISLES** ## **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Accounts preparation** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. Until 31 March 2020 accounts were prepared on a Receipts and Payments basis. For the year ended 31 March 2021 the accounts have been prepared on an Fully Accrued basis because income exceeds £250,000. The presentation currency of the accounts is Pound sterling (£). The accounts are rounded to the nearest £1. The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows; - the requirement of paragraph 3.17(d); - the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); - the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A; - • the requirement of paragraph 33.7. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is 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 expenditure, it 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 that 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 consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the 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 fund is included in the notes to the financial statements. continued... Page 10 ## **ADVOCACY WESTERN ISLES** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **2. DONATIONS AND LEGACIES** |Unrestricted
Restricted
funds
funds
£
£
Donations
1,000
-
Internal Management Recharge
4,386
21,348
5,386
21,348
**3.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Charitable activities
Grants received, included in the above, are as follows:
NHS Western Isles
Children in Need
Inspiring Scotland SIRD
The Robertson Trust
Integrated Joint Board
Bank of Scotland
The National Lottery Community Fund
Scottish Government
Community Mental Health & Wellbeing Fund
Agnes Hunter Trust
Dyslexic Life
Bord na Gaidhlig|31.3.25
Total
funds
£
1,000
25,734
26,734
31.3.25
£
311,867
31.3.25
£
39,996
36,268
99,098
17,000
27,277
24,001
42,875
10,735
5,209
9,000
-
408
311,867|31.3.24
Total
funds
£
-
1,749
1,749
31.3.24
£
281,778
31.3.24
£
46,949
11,389
99,611
-
25,283
24,001
41,625
16,379
7,386
9,000
155
-
281,778| |---|---|---| ## **4. 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. continued... Page 11 **ADVOCACY WESTERN ISLES** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: |
All staff
No employees received emoluments in excess of £60,000.
**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
1,750
**Charitable activities**
Charitable activities
56,745
**Total**
58,495
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
46,299
**NET INCOME**
12,196
**RECONCILIATION OF FUNDS**
Total funds brought forward
45,166
**TOTAL FUNDS CARRIED FORWARD**
57,362
**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**

Other debtors|31.3.25

10
Restricted
fund
£
(1)
225,033
225,032
206,528
18,504
77,702
96,206
31.3.25

£
18,694|31.3.24
11
Total
funds
£
1,749
281,778
283,527
252,827
30,700
122,868
153,568
31.3.24
£
-| |---|---|---| continued... Page 12 **ADVOCACY WESTERN ISLES** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |||31.3.25|31.3.24| |---|---|---|---| |||£|£| ||Taxation and social security|5,805|-| ||Other creditors|1,560|8,973| |||7,365|8,973| |**9.**|**MOVEMENT IN FUNDS**||| |**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|At 1.4.24
£
57,362
96,206
153,568
as follows:|Net
movement
in funds
£
(21,515)
10,288
(11,227)
Incoming
resources
£
64,533
274,068
338,601
At 1.4.23
£
45,166
77,702
122,868|Transfers
between
At
funds
31.3.25
£
£
12,427
48,274
(12,427)
94,067
-
142,341
Resources
Movement
expended
in funds
£
£
(86,048)
(21,515)
(263,780)
10,288
(349,828)
(11,227)
Net
movement
At
in funds
31.3.24
£
£
12,196
57,362
18,504
96,206
30,700
153,568| |---|---|---|---| continued... Page 13 **ADVOCACY WESTERN ISLES** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **9. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|Incoming
resources
£
58,495
225,032
283,527|Resources
Movement
expended
in funds
£
£
(46,299)
12,196
(206,528)
18,504
(252,827)
30,700| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|At 1.4.23
£
45,166
77,702
122,868|Net
movement
in funds
£
(9,319)
28,792
19,473|Transfers
between
funds
£
12,427
(12,427)
-|At
31.3.25
£
48,274
94,067
142,341| |---|---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|Incoming
resources
£
123,028
499,100
622,128|Resources
Movement
expended
in funds
£
£
(132,347)
(9,319)
(470,308)
28,792
(602,655)
19,473| |---|---|---| continued... Page 14 **ADVOCACY WESTERN ISLES** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **10. RELATED PARTY DISCLOSURES** Transactions with trustees are recorded in note 4. Page 15 ## **ADVOCACY WESTERN ISLES** ||**Detailed Statement of Financial Activities**|**Detailed Statement of Financial Activities**|**Detailed Statement of Financial Activities**||| |---|---|---|---|---|---| ||**for the Year Ended 31 March 2025**||||| |||||31.3.25|31.3.24| ||Unrestricted|Restricted||Total|Total| ||funds||funds|funds|funds| ||£||£|£|£| |**INCOME AND ENDOWMENTS**|||||| |**Donations and legacies**|||||| |Donations|1,000||-|1,000|-| |Internal Management Recharge|4,386||21,348|25,734|1,749| ||5,386||21,348|26,734|1,749| |**Charitable activities**|||||| |Grants|59,147|252,720||311,867|281,778| |**Total incoming resources**|64,533|274,068||338,601|283,527| |**EXPENDITURE**|||||| |**Charitable activities**|||||| |Wages and Pensions|69,790|179,969||249,759|208,636| |Rent, Hire & Premises costs.|2,042||15,153|17,195|17,053| |Insurance|200||1,392|1,592|1,507| |Light and heat|562||974|1,536|1,030| |Telephone|1,053||4,150|5,203|4,652| |Postage and stationery|1,025||4,242|5,267|1,967| |Travel & Subsistence|2,376||8,166|10,542|6,133| |Sundries|1,456||684|2,140|2,876| |Equipment|107||298|405|1,565| |Photocopier|505||1,116|1,621|100| |Advertising|386||1,189|1,575|310| |Recruitment and training|1,205||3,505|4,710|3,182| |Internal Management Recharge|2,807||22,927|25,734|1,750| |IT Support|573||1,666|2,239|1,079| |Repairs & Maintenance|469||1,665|2,134|-| |Awareness Raising|-||-|-|50| |Faire Alarm|25||68|93|85| |Memberships|86||370|456|-| ||84,667|247,534||332,201|251,975| |**Support costs**|||||| |**Governance costs**|||||| |Accountancy and legal fees|610||1,368|1,978|852| |Professional fees|771||14,878|15,649|-| ||1,381||16,246|17,627|852| |Total resources expended|86,048|263,780||349,828|252,827| |**Net income**|(21,515)||10,288|(11,227)|30,700| This page does not form part of the statutory financial statements Page 16