REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 March 2023 |
for |
Advocacy Orkney |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 March 2023 |
for |
Advocacy Orkney |
Advocacy Orkney |
Contents of the Financial Statements |
for the Year Ended 31 March 2023 |
Page |
Report of the Trustees | 1 | to | 4 |
Independent Examiner's Report | 5 |
Statement of Financial Activities | 6 |
Statement of Financial Position | 7 | to | 8 |
Notes to the Financial Statements | 9 | to | 14 |
Advocacy Orkney (Registered number: SC233455) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The company's objectives are to address poverty, tackle injustice and ensure people have a voice in all decisions that affect their lives. Similarly, the Company addresses inequality and safeguards Human Rights. Further, to promote the wellbeing and inclusion of individuals living in Orkney through the provision of an Independent Advocacy service particularly for those who by reason of exclusion, marginalisation, poverty, illness, infirmity, disability, mental or physical impairment, or other necessitous circumstance would benefit from the support of an Independent Advocate. |
Advocacy Orkney (Registered number: SC233455) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
The role and purpose of independent advocacy is speaking up for individuals and groups who, without this kind of assistance, experience real difficulties making their views count. Indeed, independent advocacy exist for the sole purpose of assisting people to have a stronger voice and to exercise as much control over their own lives as is possible. To enable us to remain true to this challenge without compromise we are separate from organisations that provide other types of services. |
The need for independent advocacy within the local community has remained high over the past year. While covid restrictions were incrementally rolled back early in the year, the aftereffects remain with us. In addition, we are seeing increasing poverty, first due to rising energy prices, and then due to rising interest rates, which has impacted loans of all types. Many are struggling to afford basic necessities. |
Health service wait times have increased significantly and accessing support through the local council has been hugely challenging. This appears to be due to chronic staffing issues throughout the local authority and other government services within the community. Wait times for assessments and support services are very high and are likely to continue to remain so. |
These pressures have impacted the work we do significantly. Last year, we had 62 new referrals, which represented a 30% increase from the 2015-2019 average. This year we had 81 new referrals, a further 30% increase. We are now handling more than twice the historical number of new cases per year. Despite this, our advocates have managed to close nearly three times as many cases as last year. Advocacy Orkney is only as good as our advocates, and they have done their utmost to rise to the recent challenges. |
In response to the shifting funding landscape and the growing demand, Advocacy Orkney has spent much of the past year redeveloping its delivery practices. We have followed through on our commitment to remote working, giving up our former office in November of last year. While a desk is leased at Anchor Buildings to receive post and for occasional use, nearly all advocacy services are now delivered remotely, or in person at the client's home or other suitable location. |
More recently, we have also updated our practice management system. Our previous system - OASIS - had been designed for a very different kind of organisation with very different client relationships. It was cumbersome to use and difficult to customise. We have switched to Advice Pro, which has a similar cost but which can be easily customised to suit our particular needs. This will make it much easier to collect relevant data for funders going forward, which will (hopefully) result in accessing additional funding streams. |
Throughout 2022-2023, the Advocacy Orkney team has worked tirelessly to make sure their clients are able to participate fully in whatever system or situation they find themselves in and that their voices are being heard as part of that process. Empowering people in this way gives them a feeling on engagement and inclusion. As independent advocates we work alongside our clients as equal partners. It gives them confidence to know that someone is there to help them to speak up for themselves. |
Funding and Costs |
In the year ended 31 March 2023 the Charity received restricted grants from Inspiring Scotland and Corra Foundation Fund and unrestricted funding from Robertson Trust, Voluntary Action Orkney and the Grocers Charity. |
As in previous years, the highest costs are in relation to staff costs including contractors. Establishment costs have reduced as there is no longer an office base. |
Advocacy Orkney (Registered number: SC233455) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
FINANCIAL REVIEW |
Financial position |
Net movement in funds in the year totalled £557. Unrestricted funds at the year end were £29,512 (2022: £25,947). Restricted funds at the year end were £5,006 (2022: £8,014). |
Reserves policy |
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The directors consider that the reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue to charity's current activities while consideration is given to ways in which additional funds may be raised. |
The directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is a company limited by guarantee and having no share capital, and a recognised Scottish charity. |
Related parties |
None of the directors have any beneficial interest in the charity. All of the directors are members of the charity and guarantee to contribute £1 in the event of a winding up. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Advocacy Orkney (Registered number: SC233455) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Independent Examiner |
DORIS HUTCHISON CA ATT |
Orcadia |
Chartered Accountants |
1 - 3 East Road |
Kirkwall |
Orkney |
KW15 1HZ |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Advocacy Orkney |
I report on the accounts for the year ended 31 March 2023 set out on pages six to fourteen. |
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. |
DORIS HUTCHISON CA ATT |
The Institute of Chartered Accountants of Scotland |
Orcadia |
Chartered Accountants |
Date: ............................................. |
Advocacy Orkney |
Statement of Financial Activities |
for the Year Ended 31 March 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Provision of advocacy service | 53,435 | 35,663 | 89,098 | 46,091 |
Total |
EXPENDITURE ON |
Charitable activities |
Provision of advocacy service | 49,983 | 38,297 | 88,280 | 81,021 |
Other |
Total |
NET INCOME/(EXPENDITURE) | ( | ) | ( | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 25,947 | 8,014 | 33,961 | 57,990 |
TOTAL FUNDS CARRIED FORWARD | 29,512 | 5,006 | 34,518 | 33,961 |
Advocacy Orkney (Registered number: SC233455) |
Statement of Financial Position |
31 March 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 5 |
CURRENT ASSETS |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 | ( | ) | ( | ) | ( | ) | ( | ) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES | 5,006 |
NET ASSETS |
FUNDS | 7 |
Unrestricted funds | 29,512 | 25,947 |
Restricted funds | 5,006 | 8,014 |
TOTAL FUNDS | 34,518 | 33,961 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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. |
Advocacy Orkney (Registered number: SC233455) |
Statement of Financial Position - continued |
31 March 2023 |
These financial statements have been prepared in accordance with and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
Advocacy Orkney |
Notes to the Financial Statements |
for the Year Ended 31 March 2023 |
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 | - |
Computer equipment | - |
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. |
Advocacy Orkney |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
2. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Depreciation - owned assets |
Deficit on disposal of fixed assets |
3. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
4. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Support employees |
Advocacy Orkney |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
5. | TANGIBLE FIXED ASSETS |
Fixtures |
Freehold | and | Computer |
property | fittings | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 April 2022 |
Disposals | ( | ) | ( | ) | ( | ) | ( | ) |
At 31 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
Eliminated on disposal | ( | ) | ( | ) | ( | ) | ( | ) |
At 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other creditors |
7. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 25,947 | 3,565 | 29,512 |
Restricted funds |
Inspiring Scotland - Support in the Right Direction | 3,595 | (2,188 | ) | 1,407 |
OIC Resilience Fund | 487 | (487 | ) | - |
SCVO Fund | 1,873 | (612 | ) | 1,261 |
Foundation Scotland Fund | 975 | (375 | ) | 600 |
Corra Foundation Fund | 1,084 | 654 | 1,738 |
8,014 | (3,008 | ) | 5,006 |
TOTAL FUNDS | 33,961 | 557 | 34,518 |
Advocacy Orkney |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
7. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 53,548 | (49,983 | ) | 3,565 |
Restricted funds |
Inspiring Scotland - Support in the Right Direction | 28,551 | (30,739 | ) | (2,188 | ) |
OIC Resilience Fund | (1 | ) | (486 | ) | (487 | ) |
SCVO Fund | - | (612 | ) | (612 | ) |
Foundation Scotland Fund | - | (375 | ) | (375 | ) |
Corra Foundation Fund | 7,113 | (6,459 | ) | 654 |
35,663 | (38,671 | ) | (3,008 | ) |
TOTAL FUNDS | 89,211 | (88,654 | ) | 557 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 34,039 | (8,092 | ) | 25,947 |
Restricted funds |
Inspiring Scotland - Support in the Right Direction | 3,954 | (359 | ) | 3,595 |
OIC Resilience Fund | 1,126 | (639 | ) | 487 |
SCVO Fund | 15,862 | (13,989 | ) | 1,873 |
Foundation Scotland Fund | 1,425 | (450 | ) | 975 |
Corra Foundation Fund | 1,584 | (500 | ) | 1,084 |
23,951 | (15,937 | ) | 8,014 |
TOTAL FUNDS | 57,990 | (24,029 | ) | 33,961 |
Advocacy Orkney |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
7. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 28,901 | (36,993 | ) | (8,092 | ) |
Restricted funds |
Inspiring Scotland - Support in the Right Direction | 28,091 | (28,450 | ) | (359 | ) |
OIC Resilience Fund | - | (639 | ) | (639 | ) |
SCVO Fund | - | (13,989 | ) | (13,989 | ) |
Foundation Scotland Fund | - | (450 | ) | (450 | ) |
Corra Foundation Fund | - | (500 | ) | (500 | ) |
28,091 | (44,028 | ) | (15,937 | ) |
TOTAL FUNDS | 56,992 | (81,021 | ) | (24,029 | ) |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 34,039 | (4,527 | ) | 29,512 |
Restricted funds |
Inspiring Scotland - Support in the Right Direction | 3,954 | (2,547 | ) | 1,407 |
OIC Resilience Fund | 1,126 | (1,126 | ) | - |
SCVO Fund | 15,862 | (14,601 | ) | 1,261 |
Foundation Scotland Fund | 1,425 | (825 | ) | 600 |
Corra Foundation Fund | 1,584 | 154 | 1,738 |
23,951 | (18,945 | ) | 5,006 |
TOTAL FUNDS | 57,990 | (23,472 | ) | 34,518 |
Advocacy Orkney |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
7. | 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: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 82,449 | (86,976 | ) | (4,527 | ) |
Restricted funds |
Inspiring Scotland - Support in the Right Direction | 56,642 | (59,189 | ) | (2,547 | ) |
OIC Resilience Fund | (1 | ) | (1,125 | ) | (1,126 | ) |
SCVO Fund | - | (14,601 | ) | (14,601 | ) |
Foundation Scotland Fund | - | (825 | ) | (825 | ) |
Corra Foundation Fund | 7,113 | (6,959 | ) | 154 |
63,754 | (82,699 | ) | (18,945 | ) |
TOTAL FUNDS | 146,203 | (169,675 | ) | (23,472 | ) |
8. | RELATED PARTY DISCLOSURES |
9. | FUNDS |
Inspiring Scotland |
To provide independent advocacy to the people of Orkney in regard to Self-directed Support. To help articulate their needs, engage in care planning, ensure their needs are met, explore availability of local care, explain all options available to them. |
OIC Resilience Funds |
To assist vulnerable people throughout the coronavirus pandemic - this was to provide independent advocacy to people over 70, anyone suffering from poor mental health, vulnerable people in the community and children and young people. |
SCVO Fund |
Communities Recovery Fund, HIE co-ordinated this fund on behalf of Scottish Government to implement changes and to reintroduce the delivery of our existing service due to the COID-19 pandemic. |
Foundation Scotland |
To provide support to the most vulnerable in the community at a time where the world is uncertain. To extend the independent advocacy support to clients throughout the pandemic. |
Corra Foundation |
Administered through Highlands and Islands Enterprise on behalf of Scottish government Supporting community funds - technology support. |