Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
REGISTERED COMPANY NUMBER: SC265395 (Scotland) REGISTERED CHARITY NUMBER: 035363
Report of the trustees and
Unaudited financial statements for the year ended 31 March 2025
For
Advocacy Highland
Equiom (Scotland) 15a Harbour Road Inverness INVERNESS-SHIRE IV1 1SY
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Contents of the financial statements for the year ended 31 March 2025
| Page | |
|---|---|
| Report of the trustees | 1 to 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 to 8 |
| Notes to the financial statements | 9 to 15 |
| Detailed statement of financial activities | 16 to 17 |
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Report of the trustees
for the year ended 31 March 2025
Objectives & activities
The principle objective of the organisation is to 'promote social justice and social inclusion by increasing the availability of independent advocacy and facilitating access to independent advocacy for the benefit of citizens in the Highland Region (where Highland Region is defined by local authority boundaries)'.
Review of current activities and future plans
During the year the company's main activity has been to develop and provide issue-based independent advocacy for people over the age of 16 years with mental health problems defined under the Mental Health Act, including personality disorders, dementia, learning disabilities and autistic spectrum disorder across the Highland Council area.
It has been another busy and productive year. We continued to receive a high volume of referrals throughout the year. We continue to signpost those we cannot help to other organisations able to provide the help they need.
Last Year NHS Highland agreed to an extension of our current contract for a further two years, from October 2024 until September 2026. This funding would be at the same funding level despite significant increases in the costs of running the organisation.
NHS Highland agreed to a new Referral Prioritisation Policy in acknowledgment of the rising demand and competing priorities. We will continue work closely with NHS Highland to help manage service user and stakeholder demand and expectations.
We actively sought additional funding to expand our core criteria and address unmet need in current funded provision. Our focus was on securing independent advocacy for children, parents, and older adults.
Following the successful launch of our Drug and Alcohol Recovery Project-delivered in partnership with Partners in Advocacy-we continued providing independent advocacy to individuals aged 16 and over affected by substance use through the Highland Advocacy Project. Initially covering Inverness and a 25-mile radius, this year we successfully secured funding to conduct a scoping exercise aimed at expanding the service across the Highland region. Funded by the Highland Alcohol & Drug Partnership (HADP) under the Scottish Government's Medication Assisted Treatment (MAT) Standards, the project has been a clear success, and we are on track to exceed our funding agreement once again.
This year saw another two of our experienced long serving advocates retire from the organisation. Their departure inevitably increased the workload for the remaining team. However, true to form, our staff responded with resilience and dedication, ensuring continued support for those who needed us. To maintain service continuity, we increased the hours of existing staff and welcomed new team members, allowing us to meet demand without disruption.
Many of the people we support are more vulnerable and in urgent need of advocacy support to have their voice heard in decisions affecting them. The pressures in health and social care and the cost-of-living factors have put our advocacy partners into further difficulties.
Over the past year, we provided advocacy support to 511 individuals, addressing a total of 758 advocacy issues. While this represents a decrease from the previous year's 929 cases, it reflects the successful implementation of our Referral Prioritisation Policy. This policy has enabled us to manage demand more effectively, ensuring that those with the most urgent and complex needs receive timely and appropriate support. By applying a fair and structured approach to referrals, we've been able to reduce overall case numbers while maintaining the quality and impact of our advocacy work. This shift also allows our team to focus resources where they are most needed, contributing to more sustainable service delivery.
There continues to be a significant increase in referrals for older people, a majority of whom were deemed as lacking capacity. They were often stuck in hospital, on delayed discharge for long term care. With no Power of Attorneys or Guardianship in place our advocacy support has played an important role in safeguarding their rights and ensuring their past and present wishes are taken into consideration when decisions are being about them.
Page 1
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Report of the trustees
for the year ended 31 March 2025
We have observed a noticeable increase in urgent and time-sensitive referrals this year. Many of these referrals require immediate attention. This trend reflects the ongoing challenges faced by mental health and social care services, which continue to struggle under increasing demand and limited resources. As a result, our team is frequently under pressure to respond swiftly and effectively, balancing urgency with the need to maintain high standards. Despite these pressures, our staff have shown remarkable resilience and dedication, ensuring that individuals receive timely advocacy support.
We responded to 93% referrals in less than a week, and 70% were responded to within 2 days. This, whilst continuing to provide a high-quality service is a huge achievement for us all. We pride ourselves on providing a high quality and responsive service. This reinforces our reputation as a reliable and person-focused organisation, and we remain committed to continuous improvement in both speed and quality of service.
Our main accomplishments for the year:
-
Implemented our Referral Prioritisation & Protocol from October 2024 to help manage the rising demand for our service.
-
Secured funding to scope the expansion of the Highland Advocacy Partnership Project to the whole of Highland.
-
Improved and strengthened our governance by welcoming a new board member bringing legal expertise and volunteering experience to the team.
-
Recruited a PT Mental Health Advocacy Worker, with significant experience of working with mental health in communities.
-
Continued to update and improve our Information and Signposting Spreadsheet for internal use to better manage inappropriate referrals.
-
Continued to invest in learning and our staff have undertaken a wide range training, talks and seminars.
-
Participated in various networking and awareness raising events including an ASP Awareness Event organised by NHSH.
-
Continued to participate and provide input to ASP committee and several sub-committees.
The advocacy service we provide consistently achieves the following outcomes, whereby our advocacy partners are:
-
Enabled to have control over their lives and to make their views known
-
Supported to speak up for themselves or with the assistance of an advocate
-
Enabled to make informed decisions and choices, and empowered to become involved in decisions that affect them
-
Enabled to have their voices heard by service providers and professionals
Looking ahead
Next year we will continue to focus on our core services and work hard to achieve best outcomes for our advocacy partners. We will also seek additional funding in our endeavour to increase advocacy provision in the Highland region.
Our Future Plans Include:
o Actively recruiting and training new volunteer advocates and board members
o Enhancing service delivery through ongoing professional development
o Improve and adapt advocacy provision where appropriate
o Strengthening internal processes and systems for greater efficiency
o Continue to identify and report on gaps in funded service provision
o Pursuing additional funding to address service gaps, support development, and enable expansion, with a focus on:
-
Children and young people
-
Older adults
-
Parents of children involved in statutory processes
o Staying informed about national developments related to independent advocacy
o Maintaining or improving our Investors in People (IIP) accreditation
Page 2
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Report of the trustees for the year ended 31 March 2025
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Advocacy Highland is company limited by guarantee and does not have a share capital. Advocacy Highland has a membership comprising individual members. Management of the company is carried out by the Board of Directors or Trustees, via the CEO and staff, in accordance to the Memorandum and Articles of Association. Trustees of the company are elected by the members.
The maximum number of directors permitted is fifteen (15). Where possible the Board of Directors shall contain at least one resident from each of the following 5 districts: Caithness & Sutherland; Ross & Cromarty; Skye & Lochalsh; Lochaber; Inverness, Nairn, Badenoch & Strathspey. If this is not possible, then at least 3 of the 5 districts must be represented. Persons residing out with the Highland Council area may be appointed as directors, providing they uphold the interests of the organisation. A majority of the Directors MUST reside within the Highland Council area. In addition, directors may appoint up to two (2) co-opted directors.
Reference and administrative details
Registered Company number
SC265395 (Scotland)
Registered Charity number
035363
Registered office
First Floor Offices Inverness Ice Centre Bught Drive Inverness IV3 5SR
Trustees
A list of trustees serving at the date of signing this report is provided under Company Information. In accordance with the Articles of Association.
Company Secretary
Independent Examiner
Equiom (Scotland) 15a Harbour Road Inverness INVERNESS-SHIRE IV1 1SY
Page 3
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Report of the trustees for the year ended 31 March 2025
Reference and administrative details Bankers
The Bank of Scotland Inverness Chief Office 2 - 6 Eastgate Inverness IV2 3NA
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
17/9/2025 | 11:50 BST
Approved by order of the board of trustees on ............................................... and signed on its behalf by:
............
Page 4
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Independent examiner's report to the trustees of Advocacy highland
I report on the accounts for the year ended 31 March 2025 set out on pages six 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 Chartered Institute of Management Accountants
Equiom (Scotland) 15a Harbour Road Inverness INVERNESS-SHIRE IV1 1SY Date:[2] ..[4] .[/] .[9] ..[/] .[2] ..[0] ..[2] .[5] ...[|] ..[1] ..[4] ..[:] .[3] .[1] ...[B] ..[S] ..[T] ...............
Page 5
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Statement of financial activities
for the year ended 31 March 2025
| Unrestricted Restricted Income and endowments from Notes funds £ funds £ Donations and legacies 423 - Charitable activities NHS Highland - Advocacy Highland 300,000 - HADP - 25,309 Total 300,423 25,309 Expenditure on Charitable activities NHS Highland - Advocacy Highland 252,413 - HADP - 20,698 Corra Foundation - - Awards for All - - Total 252,413 20,698 NET INCOME 48,010 4,611 Reconciliation of funds Total funds brought forward 254,303 - Total funds carried forward 302,313 4,611 |
2025 Total funds £ 423 300,000 25,309 325,732 252,413 20,698 - - 273,111 52,621 254,303 306,924 |
2024 Total funds £ 78 298,369 12,018 |
|---|---|---|
| 310,465 | ||
| 252,071 12,018 29 147 |
||
| 264,265 | ||
| 46,200 208,103 |
||
| 254,303 |
The notes form part of these financial statements
Page 6
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Balance sheet
31 March 2025
| Unrestricted Restricted funds funds Notes £ £ Fixed assets Intangible assets 6 3,369 - Tangible assets 7 1,718 - 5,087 - Current assets Stocks 8 500 - Debtors 9 5,937 - Cash at bank and in hand 454,243 16,997 460,680 16,997 Creditors Amounts falling due within one year 10 (163,454) (12,386) Net current assets 297,226 4,611 Total assets less current liabilities 302,313 4,611 Creditors Amounts falling due after more than one year 11 - - NET ASSETS 302,313 4,611 Funds Unrestricted funds 12 Restricted funds Total funds |
2025 Total funds £ 3,369 1,718 5,087 500 5,937 471,240 477,677 (175,840) 301,837 306,924 - 306,924 302,313 4,611 306,924 |
2024 Total funds £ 5,366 3,431 8,797 500 5,066 263,481 269,047 (23,406) 245,641 254,438 (135) 254,303 254,303 - 254,303 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 7
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Balance sheet - continued 31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ....[1] .[5] ..[/] .[9] ..[/] .[2] ..[0] .[2] ..[5] ...[|] ..[1] ..[7] .[:] .[2] ..[9] ...[B] ..[S] ..[T] ........... and were signed on its behalf by:
The notes form part of these financial statements
Page 8
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Notes to the financial statements for the year ended 31 March 2025
1. Accounting policies
Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation 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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 9
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Notes to the financial statements - continued for the year ended 31 March 2025
2. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
| Depreciation - owned assets Hire of plant and machinery Rent, property services & utilities Development costs amortisation |
2025 £ 2,055 1,131 12,516 1,997 |
2024 £ 4,586 964 15,407 1,998 |
|---|---|---|
3. 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
The trustees' expenses for the year were as follows:
4.
| Travel expenses Staff costs Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Advocacy Highland |
2025 £ 152 2025 £ 214,511 17,240 231,751 2025 11 |
2024 £ 111 2024 £ 201,345 15,296 216,641 2024 12 |
||||
|---|---|---|---|---|---|---|
No employees received emoluments in excess of £60,000.
Page 10
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Notes to the financial statements - continued
for the year ended 31 March 2025
5.
6.
| o the financial statements-continued ear ended 31 March 2025 |
|||||
|---|---|---|---|---|---|
| Comparatives for the statement of financial activities | |||||
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| £ | £ | £ | |||
| Income and endowments from | |||||
| Donations and legacies | 78 | - | 78 | ||
| Charitable activities | |||||
| NHS Highland - Advocacy Highland | 298,369 | - | 298,369 | ||
| HADP | - | 12,018 | 12,018 | ||
| Total | 298,447 | 12,018 | 310,465 | ||
| Expenditure on | |||||
| Charitable activities | |||||
| NHS Highland - Advocacy Highland | 252,071 | - | 252,071 | ||
| HADP | - | 12,018 | 12,018 | ||
| Corra Foundation | - | 29 | 29 | ||
| Awards for All | - | 147 | 147 | ||
| Total | 252,071 | 12,194 | 264,265 | ||
| NET INCOME/(EXPENDITURE) | 46,376 | (176) | 46,200 | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 207,927 | 176 | 208,103 | ||
| Total funds carried forward | 254,303 | - | 254,303 | ||
| Intangible fixed assets | |||||
| Development | |||||
| costs | |||||
| £ | |||||
| Cost | |||||
| At 1 April 2024 and 31 March 2024 | 13,649 | ||||
| Amortisation | |||||
| At 1 April 2024 | 8,283 | ||||
| Charge for year | 1,997 | ||||
| At 31 March 2025 | 10,280 | ||||
| Net book value | |||||
| At 31 March 2025 | 3,369 | ||||
| At 31 March 2024 | 5,366 |
Page 11
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
| Notes to the financial statements-continued for the year ended 31 March 2025 7. Tangible fixed assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 8. Stocks Stocks 9. Debtors: amounts falling due within one year Prepayments |
Fixtures and fittings £ 60,196 342 60,538 56,765 2,055 58,820 1,718 3,431 2025 £ 2024 £ 500 500 2025 2024 £ £ 5,937 5,066 |
|---|---|
Page 12
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Notes to the financial statements - continued for the year ended 31 March 2025
10. Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| Social security and taxes Deferred income Other creditors Accrued expenses Leases |
2025 £ 5,193 162,386 4,663 3,463 135 175,840 |
2024 £ 3,179 12,835 1,259 3,340 2,793 |
| 23,406 |
Included in creditors is deferred income of £162,386 in respect of funding received in March 2025 that relates to activities occurring after the year-end.
11. Creditors: amounts falling due after more than one year
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Leases | - | 135 | ||||
| - | 135 | |||||
| Movement in funds | ||||||
| Net | ||||||
| movement | At | |||||
| At 1/4/24 | in funds | 31/3/25 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| Advocacy Highland Fund | 254,303 | 48,010 | 302,313 | |||
| Restricted funds | ||||||
| Advocacy restricted funds | - | 4,611 | 4,611 | |||
| TOTAL FUNDS | 254,303 | 52,621 | 306,924 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| Advocacy Highland Fund | 300,423 | (252,413) | 48,010 | |||
| Restricted funds | ||||||
| Advocacy restricted funds | 25,309 | (20,698) | 4,611 | |||
| TOTAL FUNDS | 325,732 | (273,111) | 52,621 |
12. Movement in funds
Page 13
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Notes to the financial statements - continued
for the year ended 31 March 2025
12. Movement in funds - continued
Comparatives for movement in funds
| Comparatives for movement in funds | |||
|---|---|---|---|
| Net | |||
| movement | At | ||
| At 1/4/23 | in funds | 31/3/24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Advocacy Highland Fund | 207,927 | 46,376 | 254,303 |
| Restricted funds | |||
| Advocacy restricted funds | 176 | (176) | - |
| TOTAL FUNDS | 208,103 | 46,200 | 254,303 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Advocacy Highland Fund | 298,447 | (252,071) | 46,376 |
| Restricted funds | |||
| Advocacy restricted funds | 12,018 | (12,194) | (176) |
| TOTAL FUNDS | 310,465 | (264,265) | 46,200 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| movement | At | ||
| At 1/4/23 | in funds | 31/3/25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Advocacy Highland Fund | 207,927 | 94,386 | 302,313 |
| Restricted funds | |||
| Advocacy restricted funds | 176 | 4,435 | 4,611 |
| TOTAL FUNDS | 208,103 | 98,821 | 306,924 |
Page 14
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Notes to the financial statements - continued
for the year ended 31 March 2025
12. Movement in funds - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
follows: |
|||
|---|---|---|---|
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Advocacy Highland Fund | 598,870 | (504,484) | 94,386 |
| Restricted funds | |||
| Advocacy restricted funds | 37,327 | (32,892) | 4,435 |
| TOTAL FUNDS | 636,197 | (537,376) | 98,821 |
13. Employee benefit obligations
The company operates a defined contribution pension scheme for its employees. The contributions for the year amounted to £17,240 (2024: £14,937). At the year end there was £4,663 (2024: £1,259) included in other creditors.
14. Other financial commitments
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Net obligations repayable: Within one year Between one and five years |
2025 £ 5,872 6,705 12,577 |
2024 £ 2,793 135 2,928 |
|---|---|---|
Advocacy Highland is currently engaged in a non-cancellable operating lease for office space, with a lease term extending to October 2027.
15. Related party disclosures
There were no related party transactions for the year ended 31 March 2025.
Page 15
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Detailed statement of financial activities
| for the year ended 31 March 2025 Unrestricted Restricted funds funds £ £ Income and endowments Donations and legacies Donations 423 - 423 - Charitable activities NHS Highland 300,000 - HADP - 25,309 300,000 25,309 Total incoming resources 300,423 25,309 Expenditure Charitable activities Wages 198,819 15,692 Pensions 16,071 1,169 Hire of plant and machinery 1,131 - Rent, rates and service charges 12,516 - Insurance 3,633 - Telephone 3,824 166 Postage and stationery 951 500 Sundries 5 - Staff expenses 895 320 Professional fees 87 500 Training materials and expenses 2,611 197 Subscriptions 401 250 Computer maintenance 935 1,000 Office Costs 232 500 Internet 333 250 Staff Gifts 422 - Amortisation of intangible fixed assets 1,998 - Depreciation of tangible fixed assets 2,056 - 246,920 20,544 Support costs Finance Bank charges - - |
2025 Total funds £ 423 423 300,000 25,309 325,309 325,732 214,511 17,240 1,131 12,516 3,633 3,990 1,451 5 1,215 587 2,808 651 1,935 732 583 422 1,998 2,056 267,464 - |
2024 Total funds £ 78 78 298,369 12,018 310,387 310,465 201,345 15,296 964 15,407 3,669 6,015 370 45 825 4,495 514 897 1,396 410 672 265 1,998 4,585 259,168 15 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 16
Docu s ign Enve l ope ID : 2FC35F96-E813-4829-B60B-F71EA7AD8DA7
Advocacy Highland
Detailed statement of financial activities
for the year ended 31 March 2025
| Detailed statement of financial activities for the year ended 31 March 2025 |
||
|---|---|---|
| Unrestricted Restricted funds funds £ £ Finance Governance costs Accountancy and legal fees 5,493 154 Total resources expended 252,413 20,698 Net income 48,010 4,611 |
2025 Total funds £ 5,647 273,111 52,621 |
2024 Total funds £ 5,082 |
| 264,265 | ||
| 46,200 |
This page does not form part of the statutory financial statements
Page 17