Charity registration number $C035138 (Scotland)
Company registration number SC246131
INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## LEGAL AND ADMINISTRATIVE INFORMATION
Directors Rosemary Scott Karen Duncan {Appointed 22 May 2025) Jeremy Scuse {Appointed 22 May 2025) Secretary Julie Hutton Charity number (Scotland) $C035138 Company number $C246131 Registered office 90 Tay Street Perth Perthshire Scotland PH2 8NP Auditor MMG Archbold Limited 78-84 Bell Street Dundee DD1 1RQ Bankers Virgin Money 158-162 High Street St Johns Centre PERTH PH1 5UH
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## CONTENTS
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|Trustees’ report|1-5|
|Statement of Trustees’ responsibilties|6|
|Independent auditor's report|7-9|
|Statement offinancial activities|10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notestothefinancialstatements|13-25|
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INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
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The Directors present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial
statements and comply with the company's memorandum and articles of association, the Charities and Trustee Investment
(Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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
The Charitable Objects of the organisation are;
*® To advance the education of the general public and stakeholders whose actions may impact negatively on the lives of
people at a disadvantage because they are disadvantaged or vulnerable through disability, illness or life
circumstances, who are unable to represent themselves and/or do not have anyone to speak on their behalf.
Hereafter, they are described as vulnerable people.
® To provide support and independent advocacy for those people who are in danger of exclusion and/or poverty as a
result of their disadvantage to enable them in making decisions that have a positive impact on their lives, some of
which may be in response to the actions of others mentioned in (1) above.
Independent Advocacy is, a free, confidential and independent from other services provider agencies. We stand as a voice
for those who may be marginalised because they are disadvantaged or vulnerable through disability, illness or life
circumstances and who are unable to represent themselves and/or do not have anyone to speak on their behalf. We support
people in danger of exclusion and/or poverty due to their disadvantage, empowering them to make decisions that positively
impact their lives, some of which may be in response to the actions of others.
We operate within a set of core values, which are;
® Human Rights - We recognise the essential dignity and inherent Human Rights of every person. We encourage those
with power to respect rights and secure social justice.
* Independence -We are free from outside control. autonomous in our actions and remain uninfluenced by anyone
other than our Advocacy Partners in our work. We only provide Independent Advocacy.
® Partner-Led - We put the people we work with at the heart of our work. We are patient and skilful listeners who enable
people to get their voices heard.
® Honesty - We act and communicate with openness, integrity and transparency at all times.
® Courage - We are proud to be champions of our Advocacy Partners and organisation. We support the right to
challenge and are willing to question decisions and attitudes.
© Empowerment- We work with our Advocacy Partners to enhance their capacity to have their voices heard, make
choices,and transform those choices into desired actions and outcomes.
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
## FOR THE YEAR ENDED 31 MARCH 2025
## Achievements and performance
Significant activities and achievements against objectives
## AGM
After discussions by senior management, staff, and the Board of Directors, it was decided not to hold another public AGM in 2024/25 and to revert back to one that was attended by the Board of Directors and members of staff.
## People
Our Senior Leadership Team remain the same albeit with slightly amended job titles. Julie Hutton continues as our CEO, ably supported by Sarah Fogg as Head of Service and Andy Park as Head of Finance.
In 2024/25 it remained a challenging year for the organisation. Staff retention was a real challenge as it is across the 3rd Sector. The parity of esteem within statutory services continues to present challenges in relation to the expectations of statutory stakeholders and how far we can utilise our financial resources. Despite experiencing regular staff turnover demand to fill vacancies in recruitment remains high.
Retention of Board members has also been a challenge throughout 2024/25, although we are constantly looking for new Board members who align with the values of Independent Advocacy Perth & Kinross. This leads on to explain some of the extensive work that was carried out throughout 2024/25 to revisit our core values as an organisation. This work ultimately led to some of our staff turnover where it became apparent that some members of the team weren't aligned to the values of the organisation and for one reason or another left IAPK.
## Advocacy
IAPK continued to provide independent advocacy through all legal frameworks: Mental Health Tribunals, Children’s Hearings, Adult Support & Protection, Adults with Incapacity, Child Protection Multi-Agency meetings and case conferences throughout the year by adapting to work be it face-to-face, via teleconferencing or Microsoft Teams.
Our referral numbers continue to grow, and in 2024, we saw 2235 peaple seek independent advocacy support. New Referrals for 2024 were 1607; as of 31st December 2024, there were 628 active open cases. This equates to a 13% increase on the number of individuals seeking independent advocacy support in 2023. We saw 29% of individuals seeking independent advocacy support on more than one occasion throughout the year.
IAPK continues to support Children and Young People in Perth & Kinross who are open to social work. This funding is commissioned by Education & Children Services PKC.
Our ‘New Scots’ Collective Advocacy Co-ordinator jained our team in early August 2024 and this work has been really well raceived within the asylum seeking and refugee community in Perth & Kinross. The work has been described as pioneering from an Independent Advocacy perspective across Scotland. The collective advocacy work has led to a demand for one-to-one advocacy for many group members and our co-ordinator supports those individuals. We're hopeful that we'll be able to extend this work for a second year and are in the process of applying to the National Lottery for continued 2nd year funding.
## Case Management System
Our Case Management System (Charity Log) continues to work well and is adaptable and we're constantly finding new and innovative ways that it can assist with quantitative data collection. Using the CMS continues to be a very positive experience for staff and their excellent customer service and support has been invaluable — always willing to assist with a question or query.
Advocacy and Human Rights Community of Practice Event — December 2024
IAPK were again asked to present at the Health & Social Care Partnership's regular Community of Practice events in December 2024. The session was very well attended and excellently received with very positive feedback with all attendees reporting that they had a better understanding and knowledge of Independent Advocacy and would be interested in referring to our service in the future.
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INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Financial review The company has made a surplus of £18,769 {2024 - deficit of £55,160) for the year, which is a variance of £73,929. The total accumulated reserve funds on 31 March 2025 are £235,560 (2024 - £216,791). See the reserves policy section for more details.
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Budget for 2025/26
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The budget for 2025/26 is a surplus position of £5,841 (2024/25 deficit £37,543), which is a positive variance of £43,384. This
is an improving picture moving forward into the future and the Trustees have asked that this remains the same for 2026/27.
Risk Management
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The Directors are responsible for managing the risks the company faces. The Risk Register is reviewed and updated before
every board meeting. The Director/ Chair of the Board and CEO along with the senior leadership team meet to review the risk
register, agree on mitigating actions, and compile an exceptions report. This Report is discussed and reviewed by the
Directors, who have assessed the major risks to which the company is exposed and are satisfied that systems are in place to
mitigate exposure to the major risks.
Reserves policy
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The trustees regularly review reserves, using the Reserves Policy to support both the Financial Strategy and the Strategic Plan. A risk-based approach is used to calculate an optimal amount of reserves that looks at reliability of incame, costs for re-organisation of activities, and specific liabilities. Amounts are included for risks we are aware of as well as contingencies to allow Independent Advocacy Perth & Kinross to cope wilh unexpected costs and opportunities.
We principally hold reserves to:
- ® Protect the continuity of Independent Advocacy Perth and Kinross’ work against uncertain future income streams ® Provide the capital needed to finance investment in operations * Provide funds to replace assets ® To cover for specific liabilities and identifiable risks to allow Independent Advocacy Perth & Kinross to respond to unexpected opportunities that can further the mission
- * To allow Independent Advocacy Perth & Kinross to meet contractual obligations.
The total accumulated reserve funds on 31 March 2025 are £235,560 (2024 - £216,791).
The trustees have set optimal reserves at £150,000. This equates to approximately three months of expenditure. As at 31 March 2025, the level of Free Reserves — this is defined as total general unrestricted funds, excluding defined benefit pension obligations and long-term commitments stands at £144,980, slightly less than the optimal reserve level. We do however have additional restricted reserves as at 31st March 2025 of £90,580. Restricted reserves relate to income to be used in accordance with specific restrictions impased by funders and therefore do not form part of general reserves. Ongoing discussions continue as to what constitutes a restricted reserve as opposed to an unrestricted reserve and there has been movement in particular in relation to moving the Children’s Hearing reserve from restricted to unrestricted. The Reserves Policy will be reviewed quarterly as part Independent Advocacy Perth & Kinross’ internal financial control.
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Plans for future periods
Strategic and Operational Planning
We will continue collaborating as a staff and director team to revitalise the organisation’s values. Building on this work, we will create a strategic plan with core mission, vision and values supported by operational plans to achieve consolidation in some areas and growth where appropriate in the caming year.
The values work is an ongoing prccess and has become deeply embedded in all aspects of organisational planning and delivery.
Focus on the strategic planning and operational delivery - People, Finance and Communication.
Our rebranded website is accessible and user friendly. User feedback received is positive. We plan to purchase additional add-ons which will allow us to easily amend and alter features and functions. The skills, knowledge and competence required to create the changes exist within our team, therefore incremental alterations and amendments are facilitated internally. Advocacy Discussions around amended Service Level Agreement
Collaborative working with the PKC Commissioning & Policy Team continues to develop positively. The relationship management by IAPK Senior Leadership Team within strategic meetings in the Health & Social Care Partnership has resulted in improving the robustness of IAPK financial planning and resulted in ongoing discussions around our service level agreement for 2025/26 and in future. Some of these discussions include the long and protracted move of Learning Disability patients fromm Dundee and Angus to the Murray Royal Hospital site in Perth and the patients’ rights to be able to access independent advocacy, seamlessly. NHS E-module for Independent Advocacy for NHS staff - remains ongoing An NHS E-module about Independent Advocacy in Tayside remains ongoing within NHS Tayside (NHST). The initial liaison and content work was led by IAPK. Following external changes in NHST, this work has been re-evaluated and will include specific focus on Adult Protection and Child Protection p-otocols in NHST. The module aims to raise awareness and understanding of what independent advocacy is and how to refer to independent advocacy organisations, specifically, across Tayside. Advocacy Consortium - Independent Advocacy Scotland IAPK has become re-involved in the Advocacy Consortium which had previously looked at Independent Advocacy provision were there to be any national contracts tendered by the Scottish Government around Human Rights legislation, National Care Service, or around devolved benefits. This has led to us becoming members of Independent Advocacy Scotland (IAS). The Human Rights legislation has been delayed until at least the next parliament in 2026 and the National Care Service has also been re-imagined and diluted from what it was first envisaged to be. Work continues with IAS to bid for the Social Security Scotland tender which will be in Summer 2025.
Create welcoming spaces Renovation work was completed in September/October 2024 which has allowed us to have 3 meeting rooms of various sizes as opposed to anly one previous to the renovations. Unfortunately, our application for additional funding for a kitchen area was unsuccessful, however we continue to see this as a goal for the future. After what will be over 2 years of work to replace and upgrade sewerage works on Tay Street this will be concluded in the the summer of 2025. This has been particularly challenging for us as an organisation and for our advocacy partners and professionals visiting the office.
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
## FOR THE YEAR ENDED 31 MARCH 2025
## Structure, governance and management
The Independent Advocacy Perth & Kinross Limited is a company limited by guarantee having no share capital and is governed by a Memorandum and Articles of Association. The company was incorporated on 21 March 2013. The company is registered as a charity in Scotland.
The Directors who served during the year and up to the date of signature of the financial statements were:
Liam Fowley {Resigned 1 July 2025) Ranjana Salins (Resigned 5 April 2024) Rachel Letby (Resigned 5 May 2025) Rosemary Scott Audrey Burns {Resigned 28 August 2025) Karen Duncan {Appointed 22 May 2025} Jeremy Scuse (Appointed 22 May 2025}
## Recruitment and appointment of trustees
The company recruits new Directors as required from time to time to ensure that the Board has
an appropriate mix of skills and experience. Directors are appointed or reappointed at each AGM or may be co-opted during the year to fill vacancies. IAPK is actively recruiting new board members as numbers have dropped over the last year. Discussions are ongoing about the best way to encourage individuals to join our Board.
## Organisational structure
The company has a Board of Directors who meet bi-monthly. Directors are expected to attend a
minimum of five meets a year. The Board will, on occasion, create ad hoc sub-committees to deal with particular issues as they arise; these include groups such as strategic planning, finance and income generation. Their individual skills include business, civil service, legal, financial/inland revenue skills, third-sector management and learning and business development.
## induction and training of trustees
New Directors are provided with information to enable them to undertake their roles effectively. This includes an introduction to the work of the company together with key company documents and guidance on the roles of charity trustee and company director. Ongoing training is provided for all Directors to ensure they are aware of all relevant legislation and good practices, especially for governance and financial management.
## Auditor
In accordance with the company's articles, a resolution proposing that MMG Archbold Limited be reappointed as auditor of the company will be put at a General Meeting.
## Disclosure of information to auditor
Each of the Directors has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such infarmation.
The Trustees' report was approved by the Board of Directors on 16 December 2025 and signed on its behalf by:
Jeremy Scuse Director
16 December 2025
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INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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STATEMENT OF TRUSTEES’ RESPONSIBILITIES
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## FOR THE YEAR ENDED 31 MARCH 2025
The directors, who also act as trustees for the charitable activities of Independent Advocacy Perth & Kinross Limited, are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- ® make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- ® prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The Directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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.
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INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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INDEPENDENT AUDITOR'S REPORT
TO THE DIRECTORS OF INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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Opinion
We have audited the financial statements of Independent Advocacy Perth & Kinross Limited (the ‘company’) for the year
ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and
notes to the financial statements, including significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of tretand (United Kingdom Generally
Accepted Accounting Practice).
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In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025 and of its incoming
resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee
Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
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## Basis for opinion
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We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our
responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial
statements section of our report. We are independent of the company in accordance with the ethical requirements that are
relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion.
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Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the
preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that,
individually or collectively, may cast significant doubt on the company’s ability to continue as a going concern for a period of
at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant
sections of this report.
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## Other information
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The other information comprises the information included in the annual report other than the financial statements and our
auditor's report thereon. The Directors are responsible for the other information contained within the annual report. Our
opinion on the financial statements does not cover the other information and we do not express any form of assurance
conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information
is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise
appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on
the work we have performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact.
We have nothing to report in this regard.
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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## Matters on which we are required to report by exception
We have nothing to report in respect of the following maiters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion: - the information given in the financial statements is inconsistent in any material respect with the Trustees’ report; or - proper accounting records have not been kept; or - the financial statements are not in agreement with the accounting records; or - we have not received all the information and explanations we require for our audit.
## Responsibilities of Directors
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As explained more fully in the statement of Trustees’ responsibilities, the Directors are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors
determine is necessary to enable the preparatian of financial statements that are free from material misstatemert, whether
due to fraud or error. In preparing the financial statements, the Directors are responsible for assessing the company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis
of accounting unless the Directors either intend to liquidate the charitable company or to cease operations, or have no
realistic alternative but to do so.
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## Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance
is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a
material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually
or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of
these financial statements.
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The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
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Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and
non-compliance with laws and regulations, was as follows:
© We gained an understanding of the legal and regulatory framework applicable to the Charity and the industry in which
it operates;
® We identified the laws and regulations applicable to the Charity through discussions with management and through
our own knowledge of the industry;
© We enquired with management about their own identification and assessment of the risk of irregularities;
We considered the opportunities that may exist within the organisation for fraud and identified the greatest risk in relation to
revenue recognition and management override of internal controls. Our audit procedures to respond to these risks included,
but were not limited to;
® We assessed the extent of compliance with the laws and regulations identified above by making enquiries with
managemenl, reviewing meeting minules and inspecting legal correspondence;
© We communicated relevant identified laws and regulations and potential fraud risks to all members of the engagement
team and remained alert to any indications of fraud or non-compliance throughout the audit;
* Reviewing the financial statement disclosure and testing of financial statement balances to supporting documentation;
® We performed analytical procedures to identify any unusual or unexpected relationships which may indicate risks of
material misstatements due to fraud;
* Testing journal entries to identify unusual transactions and evaluate the underlying rationale;
® Evaluating evidence of any bias by the Trustees that may represent a material misstatement by comparing accounting
estimates such as work in progress and accruals to the underlying supporting documentation and assessing the
rationale applied.
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INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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## INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE DIRECTORS OF INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities including those leading to a material misstatement in the financial statements or non-compliance with regulation. As a result of these, we considered the opportunities that may exist within the organisation for fraud and audit procedures were designed in response to the risks identified, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve, for example, forgery, deliberate concealment, or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https:/Awww. fre.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts {Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state ta them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
## Derek Grant CA (Senior Statutory Auditor)
For and on behalf of MMG Archbold Limited, Statutory Auditor
Chartered Accountants
78-84 Bell Street
Dundee
DD1 1RQ
19 December 2025
MMG Archbold Limited is eligible for appointment as aucitor of the company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||funds|funds||funds|funds||
|||2025|2025|2025|2024|2024|2024|
||Notes|£|£|£|£|£|£|
|Income and endowments|from:|||||||
|Donations and legacies|3|30.001|-|30,001|592|-|592|
|Charitable activities|4|277.112|306,086|583,198|1,164|547,813|548,967|
|Investments|5|8.419|-|8,419|8,466|-|8,466|
|Other income|6|5.892|:|5,892|4,830|-|4,830|
|Total income||321,424|306,086|627,510|15,042|547,813|562,855|
|Expenditure on:||||||||
|Charitable activities|7|341.262|265,665|606,927|16,583|601,432|618,015|
|Other expenditure|12|1.814|-|1,814|-|-|-|
|Total expenditure||343,076|265,665|608,741|16,583|601,432|618,015|
|Net income/{expenditure)||(21,652)|40,421|18,769|(1,541)|(53,619)|(55,160)|
|Transfers between funds||||||||
|||6.117|(6,117)|-|2,448|(2,448)|-|
|Net movement in funds||||||||
||9|(15,535)|34,304|18,769|907|(56,067)|(55,160)|
|Reconciliation of funds:||||||||
|Fund balances at 1 April 2024||160.515|56,276|216,791|159,608|112,343|271,951|
|Fund balances at 31 March 2025||||||||
|||144.980|90,580|235,560|160,515|56,276|216,791|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## BALANCE SHEET
## AS AT 31 MARCH 2025
|||2025||2024||
|---|---|---|---|---|---|
||Notes|£|£|£|£|
|Fixed assets||||||
|Intangible assets|14||1,305||-|
|Tangible assets|15||13,404||15,740|
||||14,709||15,740|
|Current assets||||||
|Debtors|16|9,581||10,484||
|Cash at bank and in hand||260,049||313,019||
|||269,630||323,503||
|Creditors: amounts falling due within one|17|||||
|year||(48,779)||(122,452)||
|Net currentassets|||220,851||201,051|
|Total assets less current liabilities|||235,560||216,791|
|The funds ofthe company||||||
|Restricted income funds|20||90,580||56,276|
|Unrestricted funds|21||144,980||160,515|
||||235,560||216,791|
The notes on pages 13 to 25 form part of these financial statements.
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025, although an audit has been carried out under Regulation 10(1)(a) to {c) of the Charities Accounts (Scotland) Regulations 2006.
The Directors Acknowledge Their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Directors on 16 December 2025
Jeremy Scuse
Director
Company registration number SC246131 (Scotland)
-1-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## STATEMENT OF CASH FLOWS
## FOR THE YEAR ENDED 31 MARCH 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Notes|£|£|£|£|
|Cash|flows from|operating|activities|
|Cash|(absorbed|by)/generated|from|operations|25|
|(55,705)|12,184|
|Investing|activities|
|Purchase|of|intangible|assets|(1,740)|-|
|Purchase|of tangible|fixed|assets|(3,944)|(13,703)|
|Proceeds|from|disposal|of|tangible|fixed|assets|
|-|100|
|Investment|income|received|8,419|8,466|
|Net|cash|generated|from/(used|in)|investing|activities|
|2,735|(5,137)|
|Net|cash|generated|from|financing|activities|-|-|
|Net|(decrease)/increase|in|cash|and|cash|equivalents|
|(52,970)|7,047|
|Cash|and|cash|equivalents|at|beginning|of year|313,019|305,972|
|Cash|and|cash|equivalents|at|end|of year|260,049|313,019|
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-12-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
**----- Start of picture text -----**
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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1 Accounting policies
Charity information
Independent Advocacy Perth & Kinross Limited is a private company limited by guarantee incorporated in Scotland.
The registered office is 90 Tay Street, Perth, Perthshire, PH2 8NP, Scotland.
1.1. Basis of preparation
The financial statements have been prepared in accordance with the company’s governing document, the Charities and
Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scatland} Regulations 2006 (as amended), FRS 102
“The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP
"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}. The company is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts
in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies
adopted are set out below.
1.2 Going concern
The Directors are of the opinion that the company can continue to meet its obligations as they fall due for the
foreseeable future. The financial position is reviewed on a regular basis by the project manager and reported to the
Directors. As a consequence the Directors have prepared the financial statements on a going concern basis.
1.3. Charitable funds
Unrestricted funds are available for use al the discretion of the Directors in furtherance of their charilable objectives,
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes
and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the company is legally entitled to it after any performance conditions have been met, the
amounts can be neasured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the company has been notified of the
donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations
received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the company has been notified of an impending distribution, the
amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Incoming resources from grants, where related ta performance and specific deliverables, are accounted for as the
charity earns the right to consideration by its performance.
Deferred income represents amounts received for future periods and is released to incoming resources in the period for
which it is received.
Investment income is included when it is receivable.
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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**----- Start of picture text -----**
1 Accounting policies (Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it
is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be
measured reliably.
1.6 Intangible fixed assets other than goodwill
Website development costs that meet the recognition criteria for internal development (demonstrating technical
feasibility, intention and ability to use or sell the asset, availability of resources, generation of probable future economic
benefits, and reliable cost measurement) are capitalised and recognised as an intangible asset.
The intangible asset is measured at cast less accumulated amortisation and accumulated impairment losses (the Cost
Model).
The cost is amortised on a systematic basis over its estimated useful life. The amortisation method used is the
diminishing balance method (also known as the reducing balance method) at an annual rate of 25%. Amortisation
commences when the asset is available for use.
The amortisation charge is recognised within the Income Statement as Administrative Expenses.
Amortisation is recognised so as to wrile off the cost or valuation of assets less their residual values over their useful
lives an the following bases:
Website 25% reducing balance
1.7 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation
and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful
lives on the following bases:
Equipment 25% reducing balance
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid
investments with original maturities of three months or less.
1.9 Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise
the asset and seitle the liability simultaneously.
-14-
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
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1 Accounting policies
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(Continued)
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## Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## 1.10 Taxation
Independent Advocacy Perth & Kinross Limited is recognised as a charity for the purposes of applicable taxation legislation and is not, therefore, subject to taxation on its charitable activities. The company is not registered for VAT and resources expended therefore include irrecoverable input VAT.
## 1.11 Retirement benefits
The company makes contributions into personal pension plans for employees. The contributions are charged to the income and expenditure account in the period in which they are made.
## 2 Critical accounting estimates and judgements
In the application of the company’s accounting policies, the Directors are required to make judgements, estimates and assumptions abcut the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## 3 Income from donations and legacies
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Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 30,001 §92
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## 4 Income from charitable activities
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||funds|funds||funds|funds||
|||2025|2025|2025|2024|2024|2024|
|||£|£|£|£|£|£|
||Charitable activities|||||||
||Performance related grants|||||||
|||277,112|306,086|583,198|-|547,813|547,813|
||Charitable rental income|-|-|-|1,154|-|1,154|
|||277.112|306,086|583,198|1,154|547,813|548,967|
||Performance related grants|analysis||||||
|||||||Charitable|Charitable|
|||||||activities|activities|
|||||||2025|2024|
|||||||£|£|
||P&K (recurring)|||||277,112|317,064|
||Rohallion SCC|||||40,459|39,087|
||Prison (recurring)|||||26,824|25,917|
||Children's Hearing|||||58,475|58,475|
||Drugs & Alcohol|||||33,671|33,977|
||Children's Education & Services|||||74,979|73,293|
||New Scots|||||71,678|-|
||Other|||||-|-|
|||||||583,198|547,813|
|5|Income from investments|||||||
||||||Unrestricted||Unrestricted|
|||||||funds|funds|
|||||||2025|2024|
|||||||£|£|
||Interestreceivable|||||8,419|8,466|
-16-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## 6 Other income
|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||2025|2024|
|||£|£|
||Net gain on disposal of tangible fixed assets|-|100|
||Otherincome|500|1,150|
||Cashback|42|50|
||Student placement fees|5,350|3,530|
|||5,892|4,830|
|7|Expenditure on charitable activities|||
|||Charitable|Charitable|
|||activities|activities|
|||2025|2024|
|||£|£|
||Direct costs|||
||Staff costs|462,346|476,964|
||Depreciation and impairment|4,901|5,240|
||Rates& water|(174)|639|
||Heat & light|4,601|5,809|
||Repairs & maintenance|7,583|6,548|
||Insurance|3,489|3,485|
||Rent|20,104|20,104|
||Telephone & broadband|10,531|7,855|
||Stationery, postage & printing|2,292|2,667|
||Subscriptions|1,432|2,297|
||Parking costs|15,263|1,903|
||ITexpenses|17,915|21,080|
||Training & staffexpenses|19,860|28,528|
||General expenses|4,398|290|
||Hospitality|-|5,211|
||HR fees|14,966|14,419|
|||589,507|603,039|
||Share of support and governance costs (see note 8)|||
||Governance|17,420|14,976|
|||606,927|618,015|
||Analysis by fund|||
||Unrestricted funds|341,262|16,583|
||Restricted funds|265,665|601,432|
|||606,927|618,015|
-17-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## 8 Support costs allocated to activities
|||Charitable|Total|
|---|---|---|---|
|||activities||
|||2025|2024|
|||£|£|
||Governance|17,420|14,976|
|||2025|2024|
||Governance costs comprise:|£|£|
||Audit fees|9,000|8,400|
||Accountancy|8,420|6,576|
|||17,420|14,976|
|9|Net movement in funds|2025|2024|
|||£|£|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the audit ofthe charity's financial statements|9,000|8,400|
||Depreciation ofowned tangible fixed assets|4,466|5,240|
||LossXprofit} on disposal of tangible fixed assets|1,814|(100)|
||Amorlisationofintangibleassets|435|-|
## 10 Directors
None of the Directors (or any persons connected with them) received any remuneration or benefits from the company during the year. No expenses were incurred by or reimbursed to the directors or paid directly to third parties on their behalf during the reporting period.
11 Employees
The average monthly number of employees during the year was:
||2025|2024|
|---|---|---|
||Number|Number|
|Directors|4|6|
|Others|17|17|
|Total|21|23|
-18-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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11 Employees (Continued)
Employment costs 2025 2024
£ £
Wages and salaries 419,232 432,886
Social security costs 31,741 33,429
Other pension costs 11,373 10,649
462,346 476,964
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 49,412 47,718
12. Other expenditure
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net loss on disposal of tangible fixed assets 1,814 -
13 Taxation
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The company is sxempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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-19-
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## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 31 MARCH 2025
|14|Intangible fixedassets||
|---|---|---|
|||Website|
|||£|
||Cost||
||At 1 April 2024|-|
||Additions - separately acquired|1,740|
||At 31 March 2025|1,740|
||Amortisation and impairment||
||At 1 April 2024|-|
||Amorlisation charged for the year|435|
||At 31 March 2025|435|
||Carrying amount||
||At 31 March 2025|1,305|
||At 31 March 2024|-|
|15|Tangible fixed assets||
|||Equipment|
|||£|
||Cost||
||At 1 April 2024|39,381|
||Additions|3,944|
||Disposals|(2,895)|
||At 31 March 2025|40,430|
||Depreciation and impairment||
||At 1 April 2024|23,641|
||Depreciation charged in the year|4,466|
||Eliminated in respect of disposals|(1,081)|
||At 31 March 2025|27,026|
||Carrying amount||
||At 31 March 2025|13,404|
||At31March2024|15,740|
-20-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
|16||Debtors||||
|---|---|---|---|---|---|
|||||2025|2024|
|||Amounts falling due within one year:||£|£|
|||Trade debtors||-|5,355|
|||Prepayments and accrued income||9,581|5,129|
|||||9,581|10,484|
|17|=|Creditors: amounts falling due within oneyear||||
|||||2025|2024|
||||Notes|£|£|
|||Deferred income|18|24,999|96,658|
|||Trade creditors||1,913|4,489|
|||Other creditors||10,206|11,680|
|||Accruals||11,661|9,625|
|||||48,779|122,452|
|18||Deferred income||||
|||||2025|2024|
|||||£|£|
|||Arising from Income received in advance||24,999|96,658|
|||Deferred income is included in the financial statements as follows:||||
|||||2025|2024|
|||||£|£|
|||Deferred income is included within:||||
|||Current liabilities||24,999|96,658|
|||Movements in the year:||||
|||Deferred income at 1 April 2024||96,658|38,333|
|||Released from previous periods||(96,658)|(38,333)|
|||Resources deferred in the year||24,999|96,658|
|||Deferred income at 31 March 2025||24,999|96,658|
|19||Retirement benefit schemes||||
|||||2025|2024|
|||Defined contribution schemes||£|£|
|||Chargetoprofitorlossinrespectofdefinedcontributionschemes||11,373|10,649|
-21-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## 19 Retirement benefit schemes
(Continued)
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
## 20 ~=Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||At 1 April 2024|Incoming|Resources|Transfers|At31 March|
|---|---|---|---|---|---|
|||resources|expended||2025|
||£|£|£|£|£|
|Rohallion SCC|1,084|40,459|(38,836)|(2,707)|-|
|Prison {Recurring}|5,270|26,824|{22,009)|-|10,085|
|Children’s Hearing|-|58,475|(55,065)|(3,410)|-|
|Drugs & Alcohol|12,076|33,671|(30,954)|-|14,793|
|Children's Education & Services||||||
|{Inc Children & Young People)|37,846|74,979|{70,110)|-|42,715|
|New Scots|-|71,678|(48,691)|-|22,987|
||56,276|306,086|(265,665)|(6,117)|90,580|
|Previous year:|At1 April 2023|Incoming|Resources|Transfers|At 31 March|
|||resources|expended||2024|
||£|£|£|£|£|
|PKC (Recurring)|35,414|317,064|(370,073)|17,595|-|
|Rohallion SCC|-|39,087|(40,474)|2,471|1,084|
|Prison {Recurring}|-|25,917|{22,285)|1,638|5,270|
|Children’s Hearing|30,934|58,475|(58,475)|(30,934)|-|
|Drugs & Alcohol|6,939|33,977|(30,988)|2,148|12,076|
|Children’s Education & Services||||||
|{Inc Children &Young People)|39,056|73,293|(79,137)|4,634|37,846|
||112,343|547,813|(601,432)|(2,448)|56,276|
-22-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## 20 ~=—sw Restricted funds
## (Continued)
## Purpose of Restricted Funds
PKC (Recurring) — Funds for Independent Advocacy provision for residents of Perth & Kinross to uphold their Rights. Trustees took a view that PKC (Recurring) funding aligns with the general purpose of the charity, and is therefore unrestricted in nature. Closing funds have been transferred to Unrestricted funds and will be recognised as unrestricted going forward.
Rohallion SCC — Funds for Independent Advocacy for Patients living in secure care.
Prison — Funds for Prisoners seeking support to access Mental Health Care and Treatment
Children's Hearing — Funds for Independent Advocacy provision for Children and Young People subject ta a legal
Order. A transfer was made in the year in relation to historic overhead costs shared between all restricted funds, which relate specifically to the Children’s Hearing fund.
Drug & Alcohol - Funds for Independent Advocacy provision for people seeking Medically Assisted Treatment in Recovery
Children's Education & Services - Funds for supporting children and young people with social work involvement. The opening balance of Children & Young People was combined with Children's Education & Services as service lines were combined in the year. New Scots - The New Scots Project is a collective advocacy project supporting asylum seekers and refugees in Perth & Kinross.
## 21 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|||At1|April 2024|Incoming|Resources|Transfers|At 31 March|
|---|---|---|---|---|---|---|---|
|||||resources|expended||2025|
||||£|£|£|£|£|
||General funds||160,515|321,424|(343,076)|6,117|144,980|
||Previous year:|At 1|April 2023|Incoming|Resources|Transfers|At 31 March|
|||||resources|expended||2024|
||||£|£|£|£|£|
||General funds||159,608|15,042|(16,583)|2,448|160,515|
|22|~=—Analysis of net assets between|funds||||||
||||||Unrestricted|Restricted|Total|
||||||funds|funds||
||||||2025|2025|2025|
||||||£|£|£|
||At 31 March 2025:|||||||
||Intangible fixed assets||||1,305|-|1,305|
||Tangible assets||||13,404|-|13,404|
||Current assets/(liabilities)||||130,271|90,580|220,851|
||||||144,980|90,580|235,560|
-23-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
|22|~=—sAnalysis ofnetassets between funds|||(Continued)|
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|funds||
|||2024|2024|2024|
|||£|£|£|
||At 31 March 2024:||||
||Tangible assets|15,740|-|15,740|
||Current assets/(liabilities)|144,775|56,276|201,051|
|||160,515|56,276|216,791|
## 23. «= Operating lease commitments
## Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
|||2025|2024|
|---|---|---|---|
|||£|£|
||Within one year|29,732|26,116|
||Between two and five years|90,016|116,532|
||In overfive years|-|3,217|
|||119,748|145,865|
|24|~—sCRRelated party transactions|||
||There were no disclosable related party transactions during the year (2024 - none).|||
|25|Cash (absorbed by)/generated from operations|2025|2024|
|||£|£|
||Surplus/(deficit) for the year|18,769|(55,160)|
||Adjustments for:|||
||Investment income recognised in statement offinancial activities|(8,419)|(8,466)|
||Loss/{gain} on disposal oftangible fixed assets|1,814|(100)|
||Amortisation and impairment of intangible assets|435|-|
||Depreciation and impairment of tangible fixed assets|4,466|8,240|
||Movements in working capital:|||
||Decrease/{increase) in debtors|903|(2,584)|
||(Decrease)/increase in creditors|(2,014)|14,929|
||(Decreaseyincrease in deferred income|(71,659)|58,325|
||Cash(absorbedby)/generatedfromoperations|(55,705)|12,184|
-~24-
## INDEPENDENT ADVOCACY PERTH & KINROSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
26 ~= Analysis of changes in net funds
The company had no material debt during the year.
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-25-
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This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.