Ms Gillian Howe Chairman Dated: 17 June 2005
The notes on Pages A2 to A3 form part of these financial statements

Oxfordshire Advocacy Development Group
Notes to the Financial Statements for the Year ended 31 March 2005

1. Basis of Accounting (a) These financial statements are of The Oxfordshire Advocacy Development Group. (b) These statements have been prepared on the accruals basis and include income and expenditure as they are earned or incurred, rather than as cash is received or paid. (c) The financial statements have been prepared in accordance with the relevant charity and trust legislation, and also with the Statement of Recommended Practice, Accounting and reporting by Charities (SORP) issued in October 2000. (d) The statements have been prepared under the historical cost convention and use accounting policies which have remained unchanged from previous years. (e) In accordance with the SORP, the funds have been analysed under the following specific headings: - Unrestricted Funds - Available for any purpose within the aims and objectives specified in the Association's trust deed. - Restricted Funds - Are subject to specific conditions.
2. Incoming Resources (a) All voluntary income is included in income on receipt except where the donor requires the sum to be used for a specific purpose, in which case it is treated as a restricted fund. (b) Donations under deeds of covenant or Gift Aid, together with the associated income tax recovery, are recognised as income when the donation is received. (c) Legacies are included in income on receipt. (d) Revenue grants are credited as incoming resources when they are receivable provided conditions for receipt have been complied with, unless they relate to a future period, in which case they are deferred.
3. Tangible Fixed Assets and Depreciation All assets, when purchased, costing more than £500 are capitalised. Office equipment is written off by the straight line method over their estimated useful life of 5 years.
4. Oxfordshire Short Term Advocacy Service (OSTAS)
In order to continue the provision of this service, the trustees agreed to a transfer of £29,000 from the unrestricted fund.
5. All-age Dementia Advocacy Project (ADAPt)
This project funds a part-time paid advocate providing a countywide advocacy service for people with dementia. In order to support its continuation, the trustees agreed to the transfer of £17,000 from the unrestricted fund.
6. Citizen Advocacy for People of Oxfordshire with a Learning Disability (CAPOLD)
These monies were given to the Charity by the British Institute of Learning Disabilities on behalf of the Department of Health to develop and maintain a countywide volunteer advocacy services for people with learning disabilities.
7. Older Carers and Advocacy Project (OCAP)
These monies were given to the Charity by the Oxfordshire Learning Disabilities Partnership Board to fund a one year project designed to establish the advocacy needs of older carers and the people with learning disabilities for whom they provide care.