CHARITY REGISTRATION NUMBER: SC038052
Equal Voice
Unaudited Financial Statements
31 March 2025
18 North Street, Glenrothes. Fife KY7 SNA 01592 610388
8 Mitchell Street. Leven, Fife KY8 4HJ 01333 42S250
www.patersonboyd.com
PATERSON BOYD & CO
CHAATERED CERTIFIED ACCOUNTANTS

Equal Voice
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial acttvities
Statement of financial position
Notes to the fi.nancial statements

Equal Voice
Trustees, Annual Report
Year ended 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 March 2025.
Reference and adminlstrative details
Registered charity name
Equal Voice
Charlty registratlon number
SC038052
Prlnclpal office
The trustees
Independent examlner
Structure, 8ovemance and management
Constitutlon and Governance
The Charity is an unincorporated association. It is governed by its constitution which was adopted
on Istjune 2006 and updated in september 2009. The charity wasgranted charitable status by 05CR
on 3 April 2007 and in June 2014 a change of name to 'Equal Voice, was approved.
Membership is open tovulnerable adults aged 16orover living in Central Flfe; advocates of the charlty;
organisations operating in Central Fife with similaraims, and anyone who has an interest in prornoting
the aims of the charity.

Equal Voice
Trustees, Annual Report f¢ortinuedJ
Year ended 31 March 2025
Structure. governance and management [C￿￿￿ed1
Management
At the Annual General Meetin& which is normally held in November, the mernbers elect a
management committee which will meet at least four times per year. The management committee
will consist of no more than 12 people and no fewer than 4 with 2 places for advixates and 2 for
advocate partners.
The management committee rnembers are the charity's trustees and responsible for the strategic
direction and governance of the charity, whilst the day to day operational running is delegated to the
Manager who leads a team of Development workers.
Objectives and activities
The charitable purposes of the charity are to strengthen communities, raise awareness, promote and
safpeiiard thp riehts nf viilnt7rahle adiilts whn livp in c.entral Fifp,. tn provide indp.ppndp.nt citizen's
advocacy, and to educate and inform the community of people's rights to fair and equal treatment.
Our activities are to recruit, prepare and support individuals who give freely of their time to become
advocates and to enable 311 advocate partners to have opportunities for involvement in all aspects of
society and particularly in decision making regarding their own lives.
Achlevements and performance
It has been another busy year and Equal Voice has continued to adapt and thrive and rise to every
challenge. We received funding from Fife Health & Social Care Partnership, Fife Voluntary Attion, the
National Lottery, Fife Communities Mental Health & Wellbeing Fund, and The Robertson Trust. The
demand for the service has grown significantly and the number of people we have helped has also
increased.
re so dedicated and creative, they never fail to
amaie me. I look forward to reading the AGM report every year and hearing the difference and impact
such 3 small organisation makes to so many lives. l am proud to be part of it.
A speclal thank you to our advocates who give freely of their time to help the vulnerable adults they
are partnered with. We are privileged to know and work with you.
It is usual and appropriate - to thank our funders and link officers, we could not exist without your
support.
My personal thanks as ever to the Board.

Equal Voice
Trustees, Annual Report (rortlmKdJ
Year ended 31 March 2025
Flnanclal revlew
The income received during the year totalled £99,385 which includes £38,928 from the BIG Lottery for
the 16-25 year old's advocacy project. With expenditure of £122,540 the charity recorded a defiat
forthe year of £23,155 {2024: surplus £14,597).
At the 31 March 2025 Equal vol￿ held total funds of £65.905. The total funds held conslsts of
£23,578 In restricted funds whlch wlll be spent as specified by the donor5 and £42,327 as free reserves
in the unrestricted fund.
The trustees, policy is to maintain reserves for three month's core running costs, equlvalentto £18,OCK)
in order to meet commitments and to cover any unexpected expenditure.
The trustees, annual report was approved on 08 December 2025 and signed on behalf of the board of
trustees by:
I rustee

Equal Voice
Independent Examiner's Report to the Trustees of Equal Voice
Year ended 31 March 2025
I report to the trustees on my examination of the financial staternents of Equal Voice {'the charity,) for
the year ended 31 March 2025.
Re5ponsibllitiesand basis of report
As the trustees of the charlty, you are responsible for the prep3ratSon of the financlal statement5 in
accordance with the requirements of the Charities and Trustee Investment Iscotlandl Act 2005 (the
'2iJ)5 Act'l and the CharitiesAccounts (Scotlandl Regulations 2006 las arnendedl. You are satisfied that
your charity is not required by charity law to be audited and have chosen instead to have an
indppendent examinatinn.
I report in respect of my examination of the charity's financial statements as carried out under section
44{11{c} of the 2CA)5 Act. In carrying out my examination I have followed the requirements of
Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 las amended}.
Independent examlner's statement
Slnce the charity has prepared ils accounts on an accruals basls your examiner must be a member of a
body listed in Regulation 11{2) of the Charities Accounts Iscotlandl Regulations 2006 las amended). I
can conflrm that l am quallfied to undertake the examinatfon because l am a registered member of
the Assoclatton of Chartered Certlfied Accountants whlch Is one of the Ilsted bodie5.
I have completed my examlnat5on. I confirm that no matters have come to my attentlon giving me
cause to believe that in any material respect:
accountlng records were not kept as requlred by sectlon 44111(a} of the 2005 Act and
Regulation 4 of the Charities Accounts (5cotlandl Regulations 2006 (as amended),. or
the financlal statements do not accord wlth those records. or
the financlal statements do not comply wlth the accountfng requlrements of Regulatlon 8 of
the Charitie5 Accounts (Scotlandl Regulation5 20J6 (as amended).
I have no concerns and have come across no other matters In connertlon with the examinatlon to
which attentron should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
08 December 2025

Equal Voice
Statement of Financial Activities
Year ended 31 March 2025
2025
Restricted
funds Total funds Total funds
2024
U nrestricted
funds
Nots
Income and endowments
Donations and legacies
60,457
38,928
99,385
118,454
Total income
60,457
38,928
99,385
118,454
Expenditure
Expenditure on charitable activities
46,958
75,582
122,540
103,857
Total expendlture
46,958
75,582
122,540
103.857
Net (expendlture)/income and net
movement In funds
13,499
136,654)
{23,155}
14,597
Reconciliation of funds
Total funds brought forward
28,828
60,232
89,060
74,463
Total funds carried forward
42,327
23,578
65,905
89,060
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 12 form part of these fina￿la1 statements.

Equal Voice
ststement of Financial Position
31 March 2025
2025
2024
Current assets
Cash at bank and In hand
66,994
90,181
Creditor5: amounts falllng due within one year
li
1,089
1,121
Net current assets
65,905
89,060
Total assets less current Ilabllltles
65,905
89.060
Net assets
65,905
89,060
Funds of the charlty
Restricted funds
Unrestricted funds
23,578
42,327
60,232
28,828
Total charlty funds
65,905
89,060
These financial statements were approved by the board of trustees and authorised for issue on 08
December 2025, and are signed on behalf of the board by:
Chairperson}
Trustee
The notes on pages 7 to 121<rn) part of these flTr•ndal staternents.

Equal Voice
Notes to the Finanaal Statements
Year ended 31 March 2025
General infomiation
The charity is a public benefit entity and 2 regifjtered charity in Scotland and is unincorporated.
The address of the principal office is
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to thariti86 preparing th•ir account5 in accordance with the
Flnanclal Reportln8 Standard appllcable In the UK and Republlc of Ireland (FRS 102} (Charities
SORP IFRS 10211 and the Charities and Trustee Investment (Scotland) Act 2005 and the Charlty
Accounts (Scotlandl Regulations 2006 las amended).
Accountlng pollcles
Basls of preparat5on
The financlal statements have been prepared on the historical cost bas15. 35 modifled by the
revaluation of certain financial assets and liabilitles and investment propertles measured at falr
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no materlal uncertaintle5 about the charlty's abillty to continue.
Judgements and key sources of e5tlmatlon uncertalnty
The preparation of the financial statements require5 management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. IncludSng expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the dlscretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project
or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
throu8h the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.

Equal Voice
Notes to the Financial Statements (coJ¥tlmiedJ
Year ended 31 March 2025
Accounting pollcles (¢ondnuedJ
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity; it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlemfjntto the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirementfor itto be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VATwhich cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading 3Ctivitie5, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct Costs
attributable to a single activity are allocated directlyto thatactivity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.

Equal Voice
Notes to the Financial Statements 1¢0otinuedJ
Year ended 31 March 2025
Accounting policies fcontinued)
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured atthe carryingvalue plus accrued interest less repayments. The financing
charge to expenditure is at a constant rate calculated using the effective interest method.
Defined contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Donations
Grants
The Big Lottery Fund
Fife Health & Social Care Partnership
Fife Voluntary Action
The Robertson Trust
38,928
38,928
48,457
48,457
12,000
12,000
60,457
38,928
99,385
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donatlons
Donations
781
781
Grants
The Big Lottery Fund
Fife Health & Social Care Partnership
Fife Voluntary Action
The Robertson Trust
40,027
40,027
37,854
39,792
37,854
39,792
38,635
79,819
118,454

Equal Voice
Notes to the Financial Statements Icothynuedj
Year ended 31 March 2025
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restrirted Total Funds
Funds
2025
Support costs
46,958
75,582
122,540
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Support costs
25,552
78,305
103,857
Expenditure on charitable activlties by actlvlty type
Total funds
2025
Total fund
2024
Support costs
Charitable activities
Governance costs
118,680
3,860
118,680
3,860
99,316
4,541
122,540
122,540
103,857
Analysls of support costs
Analysis of
support costs
Total 2025 Total 2024
Staff costs
Premises
Communications and IT
General office
Governance costs
88,498
5,622
3,582
20,978
3,860
88,498
5,622
3,582
20,978
3,860
72,728
5,347
3,942
19,299
4,541
122,540
122,540
105,857
Independent examlnation fees
2025
2024
Fees payable to the independent examiner for:
Independent examination of the financial statements
Other assurance services
Other financial services
595
2,924
202
569
2,199
172
3.721
2,940
io

Equal Voice
Notes to the Financial Statements ic01￿Mied)
Year ended 31 March 2025
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
Wages and salaries
Employer contributions to pension plans
85,033
3,465
66,961
3,767
88,498
70,728
The average head count of employees during the year was 512024: 51.
No employee received employee benefits of more than £60,000 during the year {2024: Nil}.
10. Trustee remuneration and expenses
During the year no remuneration or other benefitsfrom employmentwith the charity or a related
entity were received by the trustees.
11. Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
Other creditors
600
489
575
546
1,089
1,121
12. Penslons and other post retlrement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £3,465 (2024: £3,767).
li

Equal Voice
Notes to the Financial Statements Icontinuedj
Year ended 31 March 202S
13. Analysis of charitable funds
Unrestrirted funds
At
Income Expenditure 31 Mar 2025
At l Apr 2024
General funds
28,828
60,457
{46,958)
42.327
At
Income Expenditure 31 Mar 2024
At l Apr 2023
General funds
15,745
38,635
{25,5521
28,828
Restrlrted funds
At
Income Expenditure 31 Mar 2025
At l Apr 2024
Advocates 16-25 year
60,232
38,928
{75,5821
23,578
At
Income Expenditure 31 Mar 2024
At l Apr 2023
Advocates 16-25 year
58,718
79,819
(78,305}
60,232
14. Analysis of net assets between funds
Unrestricted
Funds
Restritted Total Funds
Funds
2025
Current assets
Creditors less than I year
42,327
24,667
11,089)
66,994
11,089)
Net assets
42,327
23,578
65,905
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Current assets
Creditors less than l year
28,828
61,353
{1,1211
90,181
{1,121}
Net assets
28,828
60,232
89,060
12