2024-12-31-accounts

Speak Out Athocacysao Y4•rEndtd 31 Ma￿h 2024

Speak Out Advocacy sao Trustees Annual Report The trustees present their report with the unaudlted tlnanclal staternents ot the tharity for the year. ended 31 March 2024 REFERENCE AND ADMINisfRATIVE DEfAILS Charity Number: SC044671 ReEiStered Office Harnilton Buslness Centre 194 Quarry Street Hamilton ML39QR Trustees The following Trusrees ser￿d durln8 the year. Key Management Personnel Projert Manager- G 5keffin8ton Accountsnts Ambient Accounting Ltd Suite 6 Ellesmere House I Pennington Street Worsley Manchester M28 3LR

Speak Out Advoracy SCIO Independent Examiners Report Indyndent Examlnerfs Report to the tr￿e$ ofspeak OutAthN￿{VSc•o I report on the financial statements of Speak Out Advocacy SCIO for the year erKled 31 Marth 2024 which cornpri5e the Statement of Flnanclal Actlvities. the Summary Inctlme and ExpEnditure Account. the Balance Sheet ar￿ the related note5. Respectl¥E responsllAlltle5 of trustee5 and examlnpr As the trustees you are responslble for the p￿paration of the finandal statements in accordance with the ternis of the Charitles and Trustee Investmenr Iscotlandl Act 2CMJ5 and the Charities Accounts Iscotlandl ReEulations Z006. The truslee5 consider that an audit 15 not required forthis year underthe Regulatlon 10111 (al to (cl of the 21]06 Accounts Re8ulatk)ns. A5 examiner, It is my responslbility to- l. examlne the finandal Statements under s.44lllc of the Charitlos and Trustee Investment1Scotland) Act 21HJ5; 2. to State wtrether particular matter5 have come to my atterition. Basls of kndep•nd•nt examlns r•part fvfy examlnailon was carrfed out In accordènce with Regulatlon 11 of the 2006 Accounts ReRulat)ns. An examlnatlon Includes a review of the acrounling records kept by ihe charity and a compar150n of the financial ststement5 pre5enied with those reconls. It a150 Ir￿ude5 con5idewatiDTr of any unusual ￿ern$ or dI$d￿vre9 In the flnanclal statements, and seeklng explaTratlons from you as trustees concemlng any such matter5. The pracedures undertaken do not provSde all thè èviden£e that wtyjld be requlied in an audlt. and consequently I do not expre55 an audit opinion on the view given by the accounts. Independent examlners stateM￿t In connection with ny examination, no matter has come to my attenti(￿.. 111 whlch gives me reasonable cause to belleve that In any materfal respect the requlrements". •to keep accountini records In accordance wtth sectlon 44111 lal of ihe 2CK15 kt and Regulation 4 of the 2006 Accounts Regulatigns tD prepare financial Statements which accuwd with the accuuntinK rEcord5. romply with Regulation 8 01 the 2006 Accourlts RegulatkJn5 have not been rnet,. or to whlch. In my opit)lon. attentlon sp￿uld be drawn In Nderto enable a proper understanding of the financial 5tstements to be reached. Ambient Accounting Ltd, Suite 6 Ellesrnere House. I Pennington Street, Worsley* M28 3LR

Speak Out Advocacy SCIO Balance Sheet For The Year Ended 31 March 2024 Note5 2024 Z023 NKed asset5 Tangible assets 336 336 Current a55ets Debtors Cash at bank and in hand 4,450 45.376 790 790 49,826 Creditors: Amount falling due within one ye4 io Net current assets 49,826 Totsl assets less cwrent Ilablltles 50.162 Totsl net a55ets 13 50.162 The trustees have prepared the accounts in Kcordance with sertion 44 of the Charities and Trustee Investment Iscodandl Act. Approv2d by the board on And slgned on Its behalf by".

Speak Out Advccacy SCIO ststement of Flnanclal Acilvftles For The Year Ended 31 Mar¢h 2024 Unrestricted Restricttd Total Fun¢ts Funds Funds 2024 2024 2024 Total FurHIs 20Z3 Notes Income and endowments from: Donatlon5 and legacles Other S7.340 57,340 137.600 46 Total 57.340 57,340 137.646 Expendlture ￿. other 97,005 10,497 107.502 134.921 Total 97,(K)5 10.497 107.502 134.921 Net expenditure 39,665 10,497 - 50,162 2,725 Transfers between funds Net expenditure befare other gains / {losses) 39.665 10,497 - 50.162 2.725.QD Other galns and losses Net movement In funds 39.665 10,497 - 50.162 2.725.00 Reconciliation of lund5 13 Total funds brou8ht forward 39,665 10,497 50.162 47.437 Total funds carried forward 50.162

Speak Out Advocacy SCIO Notes t¢ the Accounts For the year-ended 31 March 2024 l Accounting pdi(ies Basis of weparation The financial 5tatement5 have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practi￿. Accounting and Reportln8 by Charities preparin8 thelr accounts in accordance with the Flnanclal Repprtirbg Star￿ard appllcable in the UK and Republlc of Ireland IFRS 1021 i55ued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republlc of Ireland {FR5 102). the Charlties and Trustee Investrnent (Scotlandl Act 2005 and the Charitie5 Account5 {5cotland) Regulations 2006 las amended). Change In basls of accountlng or t• wevlous accounts There ha5 been no change to the accountlll8 policies (valuation rules and Method of accounti￿) slnce last year and no changes have been made to accounts for previous year5. Fund accountl Unre5trirted funds These are avallable for use at the discretion of the trustees in furtherance of the general objectives of the charity. Oe5ignJted fvnd5 These are unre5trirted fuThd5 eaThrbarked by the trustees for partiwlar purposes. Revaluatlon funds These are unrestrfcted lurKls whith include a revaluation reserve representlng the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imp)sed by the donor or through terms of appeal. Income RecoEnltlon of Income Income Is Included in the Statement of Financial Actbvities ISOFA) when the charity becomes entltled to. and virtually certain to receive. the Income and the amount of the income can be measured with sufficient reliability. Income wlth relat*d expenditure whe￿ income has related expendlture, the Income and related expenditure is feprrted gross In the SOFA DonatSon5 and legacle5 Voluntary income receNed by way of grants. donatlons and gifts is included In the SOFA when receivable and only when the Charity has unconditional erntidemeTrt to the income.

Speak Out Advocacy SCIO Notes to the Ac£ounts Forthe year*nded 31 Marth 2024 l Ac¢ountlnR polkles (conthlued) Tax reclalms on donati(￿$ and gifts Income fiom tax reclaims is indude in the SOFA at the safe twne as the &iftldonation to which it Donated 5eThlce5 and fadllties These are only 5ntluded In in¢i)me Iwlth an equSvalent amount in wndlturel where thE benefit io the Charlty Is reasonable quantthable. measurable and material. Volunteer help The Value ol any yo1￿teer help received 15 not induded in ihe aicounts. In¥estment In¢ome Thls bs included In the accounts when receivable. Galnslllossesl on re¥aluailon of rued assets This indudes any gain or1055 resulting from revaluinE investments to market value at the end of the year. Galnslll¢yJsesl on investment assets Thls Include5 any gain or105s on the sale of Investments. Expendllure Rewnltlon of expendltwe Expenditure 15 recogntsed on an accruals ba515. Expenditure includes any VAT vthith cannot be fully recovered, and 15 reported as part of the expendlture to whlth it relates. Expendlture on Talslng funds These comprise the costs a55ooated with attrnctin8 %￿lUntsry income. fundralsSng tradln8 Costs and Investment managemeni costs. Expendlture on charitsble aclivitie5 These comprise the cost5 incurred by the Charlty In the delvery of Its activities and serilce5 In the fvrtheTrnce of its objects. Ind￿lIng the maklng of grants and Eo¥emance costs. Grants payable All grant expenditure is accountEd for an actual paid basis plu5 an accNal lor gr3nts that have been approved by the trustees at the end of the year but not yet paid.

Speak Out Advocory sao Note5 to the k Gov￿￿OnCe costs These include those costs a5$0Clate(I with meeting the con5titutlDTral and statutory reqirements of the tharity, including any auditlindement Èxarnlnation fÈÈs. Costs linked to the strateBIc management of the Charlty. together with a share of other admini5tr•tion costs. Other expermllturt These are 5UPPQrt Costs not allocated to a particular acthity. Ta￿lon The charity 15 exempt from corF￿ratIOn tax on its charitsble acdvltles. Trade and other dd>to Trade and othLY debtors are recognixd at the settlement amount due after any trade d5sco￿t offered. Prepayments are ¥alued at the amount wepaid net of any tradÈ dls¢ount due. Tr•de ind other rxedltors short term creditors are Tneasured at the tranSact￿n priw Other creditors and prov15ions are recogni5ed where thE charity ha5 a present obligation rewlting from a past event that will probab result In ihe transfer of lunds to a thlrd party and the amount due to sèttle the Dbligation can be measured or estlmated rellabty. Credltors al￿ provlslons are normally reco8ni5ed at thelr setdement arnount after a11th￿n& for naytrade dlscounts due. Panslon costs The charliy operates a defined cor)trlbutlon plan for Its employee5. A defined contributiDn plan is a penslon plan under which the company pays r￿ed contributions into a separate entity. Once the comtributions have been paid the company has no further payments obligations. The (￿trIbUtIOnS are recognised as expenses when they tsll due. Amounts not paid arE shown in accruab in the balance sheet. The assets of the plan are held Separately from the company In Independentlv admlnlstsred funds. Racolpt of donated 8oods. fadlllles and seThkes All donated goods, facllltles arKI 5eNces reCeI￿d are recognised within incomin8 ￿SuUrceS and expenditure at an estimate bythe value of the tharity. 2 Charitable st*tus The Charlty Is a 5¢otish Charftsble Incorporated Organ55a￿0￿I5c1OI4 govemed by a constltutlon.

Speak Out Ad¥ocac¥ SCIO Notes to the Ac£ounts Forthe year*nded 31 Marth 2024 3 Income from donatlons and legades Unvestri¢ted Totsl 2024 Totsl Z023 Donattons and leBades 57,340 57.340 137,6110 4 Other Income Unrestrlcled Totsl 2024 Total 2023 Bink interest 5 Other expendlture Vnrestrlcted Totsl 2024 Total 2023 Employee costs Motor and travel costs Premises cost Depreciat￿￿ General admlnistrauve costs Legal and prDfe551onal costs 69.760 2.fo)1 4.410 336 17.672 2.226 69.760 2,601 4,410 336 17,672 2.226 116,656 2,972 5,940 1,042 6,149 2,162 97,C4)5 97.005 134,921 6 Net e￿ndi￿re before trJn5fers 2023 Thi5 15 stated after tharging: Depreclatlon of owned fixed assèts 336 1,042

Speak Out Ad¥o¢a¢y SCIO Notes to thè Ac£ounts For the year*nded 31 March 2024 7 Staff costs 2024 2023 Salarles and wa8e5 Pension costs Staff welfare 63,383 5,74Q 637 108.919 6,449 1.288 69,760 116.656 No employee received emoluments in exce55 of £60.01)0 8 Tan8lble fixed assets Comwthr Equlpment Total Cost or revalujtion At l April 2023 Dlsposals At 31 March 2024 Depreclail¢n 7,944 7,944 7.944 7.944 At l Aprll 2023 Deprecatknn charge for the year Released on disposal At 31 March 2024 7,608 336 7,944 7.608 336 7.944 Net book ¥alues At 31 March 2024 At 31 March 2023 336 336 9 Debtors 2024 2023 Other debtors 4,450

Speak Out Advocxy SCIO Note5 to thE Accounts For the year-efided 31 Marth 2014 10 Creditors: amounts fallinE due within one year 2024 2023 Attruats 790 11 Movement In funds At Incomi￿ Resouffes Gross At OL0423 resources expended transfers 3L0324 Re5tr1cted funds: Restricted Income funds IOA97 10,497 Totsl 10.497 10,497 Unrestrlcted funds: General funds 39.665 57.340 97.005 Total 39.66S 57.340 97.005 Totsl funds 50.162 57.340 107.502 12 Analysls of net assets between funds Funds nds Total Flxed assets Net current a55ets 13 Oyratln8 l•as• ¢ommiim•nts Pension commlments 2024 2023 The penslon cost charged to the company amounted to: 6.449

Speak Out Advocacy sao Oelalled Statement ol Financial Athitiej For ihe year*nded 31 March 2024 Unrestrlcted Resiriethd Total Total Funds Fund5 Fynd5 Funds 2024 2024 2024 2023 Income and endowments Irom.. Donations and legacies 57340 57,340 137.600 other 46 Total Income and Pndowments 57.340 57.340 137,646 Expenditure on: Employee costs Salaries and wa8e5 Pension t05ts 51aff welfare 63.383 5.740 637 63.383 108.919 5.740 6,449 637 1,288 69,760 69,760 116,656 Motor arml travd costs Travel and subsistence 2.601 1601 2,972 2,601 2.601 2.972 Premises ¢05ts RÈnt 4AIO 4.410 5.940 4,410 4.410 5.940 Gener•1 Jdministr•ti¥e costs Depreciation Bank charges General insurances Softwa￿, IT support and related costs Stat5onery arKI pTlntln8 S￿ndry expenses Telephone. fax and broadband Donations 336 336 1.042 93 579 715 2.325 620 I￿$ 11.550 579 715 2,325 620 1,825 21047 1,854 1.137 342 1,877 10.497 18,(118 10,497 28,505 7,191

leBal and prolpsslonal wsts Accwntanry and bookkeeping HR and payroll costs 150 2,076 150 2.076 1.562 2.226 2,226 2.162 Total eXpendI￿re of other costs 97.fy)5 10.497 107,502 134.921 Net expenditure 39.665 10,497 50.162 2.725 TransfErs between fur￿$ Net movement In funds 39.665 10.497 50.162 1725 RKonciliation of Total funds brou8ht forward 39.665 10.497 50,162 47,437 Totsl funds carrled fm¥anl 50,162