2022-03-31-accounts

Company registration number: 02585199 Charity registration number: 1002201

Cumbria Addictions Advice and Solutions

known as

CADAS

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 March 2022

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Cumbria Addictions Advice and Solutions

known as CADAS

Contents

Reference and Administrative Details	1
Trustees' Report	2 to 11
Independent Examiner's Report	12
Statement of Financial Activities	13 to 14
Balance Sheet	15 to 16
Notes to the Financial Statements	17 to 32

Cumbria Addictions Advice and Solutions

known as CADAS

Reference and Administrative Details

Trustees Susan Berriman Ian Burns Darren Horne Colin McGuinness Sian Rees Phillippa Williamson Colin Robertshaw Senior Management Team Leigh Field, CEO Charity Registration Number 1002201 Company Registration Number 02585199 Registered Office 3-5 Victoria Place Carlisle Cumbria CA1 1EJ Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

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Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Susan Berriman Ian Burns Darren Horne Colin McGuinness Sian Rees Phillippa Williamson Colin Robertshaw Sharon Stubbs, until 14 June 2021 Roderick R Anderson, until 24 November 2021

Structure, governance and management

Nature of governing document

The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 25/2/1991 and most recently amended 21/2/22. It has no share capital and the liability of each member in the event of winding-up is limited to £10.

1. Objects and Activities

The charity’s object “is specifically restricted to the promotion of the prevention of harm caused by the use of alcohol or other psychotropic substances and other dependencies or addictions”.

The charity’s main activities are directed by the powers outlined in the Memorandum and Articles:

“5.1 to adopt a high profile in relation to alcohol, drug, other psychotropic substance, and other addictive behaviour related issues

5.2 to study the causes and effects of the consumption of alcohol, other psychotropic substances, and other addictive behaviours

5.3 to provide help and support to those engaged in or affected by the use of alcohol, drugs, other psychotropic substances, or other addictive behaviours

5.4 to specifically address the mental health issues and other health and wellbeing issues underpinning problematic drinking, psychotropic substance use or other addictive behaviours

5.5 to promote a better awareness and understanding about alcohol, other psychotropic substances, and addictive behaviours for the benefit of society as a whole and in particular, the communities in Cumbria

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Cumbria Addictions Advice and Solutions

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Trustees' Report

5.6 to deliberately target children and young people in the promotion of preventative educational activities to raise awareness and understanding of alcohol, drugs, other psychotropic substances, other harmfully addictive behaviours such as gambling and gaming and related issues

5.7 to encourage initiatives within the community that reduce harm from and improve education and awareness of the harm from alcohol, psychotropic substances, and other addictive behaviours, that could negatively impact mental and physical well-being

5.8 to deliberately target preventative support at people with specific needs and vulnerabilities including children looked after, carers, ex-offenders, veterans, LGBTQ community and those who are homeless or have unstable or compromised housing

5.9 to promote and support occupational health initiatives to:

• raise awareness and understanding of alcohol, drug, psychotropic substances and other addictive behaviours and related issues

• to promote the adoption and implementation of alcohol, drug, and other psychotropic substance policies within the workplace

• to provide counselling and other support to individual employees

5.10 to collect, collate and publish research and statistical information in relation to alcohol, other psychotropic substances, and other addictive behaviours

5.11 to provide an information and resource facility including production of publications both printed and electronic which is readily accessible to the public covering matters relating to alcohol, other psychotropic substances, and other addictive behaviours

5.12 to provide a structured counselling service for those involved in problematic drink, psychotropic substance, or other addictive behaviours

5.13 to provide structured support to the families of those involved in problematic drink, psychotropic substance, or other addictive behaviours

5.14 to provide an information and referral service in relation to organisations with similar or associated objects to the Charity

5.15 to contribute to the training and education of workers of professional and other persons to further the objects of the Charity

5.16 to establish relations and to maintain communication with other bodies existing for similar or associated objects

5.18 to organise, arrange, manage, or participate in academic and other research”

The benefit to the public relates to the fact CADAS offers the opportunity for people affected by their own or someone else’s harmful addictions to access timely and effective support.

We can confirm the CADAS charity’s trustees ‘have regard’ to the Charity Commission’s public benefit guidance in their governance of the organisation.

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Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

2. Summary of main achievements during the period

• Between April 2021 and March 2022 the charity has continued to offer the following core services countywide:

• CADAS: Adult Recovery (for people over 18 affected by their own problematic substance use or

• • harmful addictive behaviour) – both individual programmes of support for up to 12 weeks and access to long term peer support groups.

• The most significant achievement for this service this year has been to embed changes instigated by the

• • pandemic in terms of the ability to support people remotely via digital methods. Our service now offers both face to face and digital/remote support which has removed barriers for some regarding their ability to access our support.

• CADAS: Family and Friends (for people affected by someone else’s problematic substance use or

• • harmful addictive behaviour) – both individual programmes of support for up to 12 weeks and access to long term peer support groups.

• The most significant achievement for this service this year has been to sustain it in the light of losing a

• • long standing contract to deliver it on behalf of the local council. We have been able to maintain our offer of support and it has proven needed based on the significance number of beneficiaries supported in year.

• CADAS: Young People (this covers support to individual young people affected by their own

• • problematic substance use or harmful addictive behaviour as well as the proactive delivery of educational material to young people in partnership with local schools and youth groups).

• The most significant achievement for this service this year has been the creation and delivery of

• • educational activities relating to vaping, gaming and gambling which are all significant concerns for professionals working with young people at the moment.

• CADAS: Training (this is the education of professionals from education/health and social care

• • sectors) – we offer a range of courses to help other agencies and their staff support their clients with issues relating to mental health, addiction, substance use, gambling etc.

• The most significant achievement for this service this year has been to secure a long-term role as a

• • delivery partner for national charity Future for Heroes creating support materials and training their team to be more confident and competent in supporting their veteran beneficiaries.

• CADAS: Workplace (this service is aimed at providing employers support on any area relating to

• • mental health, addiction, substance use and HR or H&S) – there are three main products, policy consultation, staff training and 1:1 support for employees affected by their own problematic substance use or harmful addictive behaviour.

• The most significant achievement for this service this year has been to turn a grant from BAE Systems into a long term contract based on the positive impact the support has had on their workforce.

• CADAS: Helpline (a freephone helpline and call back service for anyone affected by their own or someone else’s problematic substance use or harmful addictive behaviour).

• The most significant achievement for this service this year has been to bring it into ‘business as usual’ and engage volunteers in staffing it.

In addition to core services, the charity has had the opportunity to create pilots and/or collaborate with other partners on programmes that add value to our core menu and between April 2021 and March 2022 has worked on the following:

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Cumbria Addictions Advice and Solutions

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Trustees' Report

Building Better Opportunities My Future Barrow and South Lakeland – an ESF and The National Lottery funded project led by Cumbria CVS involving several local partners like ourselves that focuses on supporting the complex cohort of people furthest away from the labour market. CADAS has two full time keyworkers who manage their own caseload of clients to take steps toward training, job search or employment.

West Cumbria family Support – a pilot programme where we support families with children on the edge of care. By supporting the parent with their substance use issue we are able to keep the family together when that is best and prevent the child from entering the care system as we also work on parenting skills, shared language etc.

IPED Awareness – Image Performance Enhancing Drugs (IPEDs) are not always illegal but they are not always openly talked about so there are issues relating to harmful habits we are working to address here in Cumbria. Our project focuses specifically on steroids (as opposed to all IPEDs such as slimming or tanning pills) and providing education and awareness as well as access to safer equipment and disposal advice.

3. Financial Review

Once again the year was dominated by the impact of the Coronavirus Pandemic only this year was the reverse of 2020-2021 in that activity was rising while income was falling.

Overall income fell by 28% to £403,707 as grant income in the previous year was boosted by one off Covid grants. However, this should be set against the substantial surplus brought forward into this year’s figures.

At the same time expenditure increased by 29% to £480,685 driven mainly by an 18% increase in staff costs. However, staff costs were still 7% below 2020's pre covid figure. The charity continues to see a growth in staff costs in the current year as activity increases following the pandemic.

In the previous accounts the charity’s premises in Barrow were devalued to £20,000 due to the adverse condition report we had received. However, the valuation has now been increased to £80,000 as a sale of the building has now been completed at that value. This is shown in the accounts as a gain on revaluation under unrestricted funds of £60,000.

There was a negative movement in unrestricted reserves of £10,415 from normal activities but with the inclusion of the above revaluation, unrestricted reserves have increased by 28% to £223,813.

There was a deficit on restricted funds of £66,564 leaving restricted funds at £106,956.

Overall therefore the charity’s reserves are still in a healthy position and liquidity will have improved in the current year due to the property sale.

Reserves

Our aim is to maintain a sufficient level of reserves to enable normal, unfunded operating activity for up to a period of three months, should a shortfall in income occur, and to take account of potential risks from time to time. Our policy ensures CADAS can meet any unforeseen emergency expenditure or unexpected delay in any expected source of income.

Financial Risk

The following are headings the financial management section of the charity’s risk register – a document considered quarterly by a sub group of the full board – The Finance and Risk Committee.

• Ineffective budgeting and cash flow management

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Cumbria Addictions Advice and Solutions

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Trustees' Report

• Failure of income generation functions

• Ineffective management of reserves

• Financial loss through fraud or error

• Inadequate insurance cover – assets and liability risk to visitors

• Inadequate procurement procedures

• Failure to meet pension requirements and contributions

• Increasing lack of funds available from traditional sources

Risk mitigation activities include:

• Budgeting, cash flow, the production of management accounts, financial forward planning scrutiny by senior managers and The Finance and Risk Committee

• The use of full cost recovery principles when applying for funding

• Active oversight of unrestricted income levels

• Procedures for vetting staff/bank signatories and finance transaction procedures

• Annual review of insurance requirements and cover

• Financial security targets included in broader strategic plans

We only allow funds to end the financial year in deficit if there is an administration delay. Sometimes a fund meets a delay (attributable to ourselves if we delay a report or request an extension or to our funder which is often a capacity issue at their end) but often there is a small deficit as a result of retrospective funding. A growing number of funders do not release a final payment until the full project has conclude and the report filed. Some grant agreement arrangements are also fully retrospective.

We do not hold funds for third parties.

4. Funds

• Lloyds Bank Foundation - funding towards core costs enabling the charity to operate countywide,

• Cumbria County Council, Carlisle Local Committee - Funding to support local young people,

• BAE - Funding for adult recovery in the Furness Area,

• Copeland Community Fund - Funding to support local adults and young people affected by their own or someone else’s substance use.

• District Council Discretionary Fund - Post Covid support for local councils.

• Hadfield Trust - Funding towards the core costs of the charity to help us develop sustainable services.

• Community Safety Partnerships - To deliver online drug and alcohol training.

• BBO South - Building Better Opportunities - Getting Cumbria back to work, Barrow and South

• • Lakeland - one of three partnership projects in Cumbria being jointly funded by the National Lottery Community Fund and the European Social Fund. CADAS has funding to support people furthest removed from the labour market.

• CCF Cumberland - Funding from the Cumberland Building Society towards the salary of a manager.

• FCST North and West Manager - Funding towards the salary of a manager.

• FCST West Young People - funding for the support of young people in Allerdale and Carlisle.

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Cumbria Addictions Advice and Solutions

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Trustees' Report

• Allerdale Health and Wellbeing - funding for smoking and alcohol awareness raising activities throughout Allerdale.

• CCF I#Will - Delivery of Young Health Champions Training in West Cumbria.

• CYA Low level mental health - funding towards the creation of addiction focused teaching resources.

• J Stephenson Trust - funding towards the delivery of adult recovery services from the CADAS Kendal base.

• Frieda Scott Charitable Trust - funding for support of young people.

• Sir John Fisher - funding towards the delivery of all CADAS services in the Furness Area.

• PCFS - funding for Parent and Carer Family Support.

• CCF Transforming West Cumbria - funding from Sellafield Ltd for family support in West Cumbria.

• CCF Barrow Grants Panel - funding for recruitment and training of volunteers in the Barrow area.

• Henry Smith - funding towards the delivery of all CADAS services in Furness Area.

• Heritage Lottery Fund - funding for a heritage project looking at 40 years of CADAS and the development of heritage materials for schools.

• Barrow ICC - funding to support young people and schools in Furness.

• BNI Kendal - funds raised by the BNI chapter in Kendal to support core costs.

• Suicide Prevention - funding from the NHS to support suicide prevention.

• CCF William Milburn - funding for outreach work in Brampton.

• Children in Need - funding for vulnerable groups of young people to develop more awareness and knowledge about substance use and harms.

• PCC - Police and Crime Commissioner funding for support to FE colleges and students.

• Big Lottery A4A - funding for population education relating to smoking and alcohol.

• CCF Covid 19 Emergency Funding - funding to support setting up digital platforms for client support sessions.

• CCF Bedrock - funding from Sellafield Ltd. Bedrock programme for capacity building.

• CCC IPED - funding to establish support for people using IPED’s (Image Performance Enhancing Drugs.

• CCF Psychological Fund - funding from NHS partners to provide additional support for people struggling with addictions.

• Dowager Eleanor Peel Trust - funding towards the training and support of recovery coach volunteers.

• Coalfields Regeneration Trust - funding towards the creation of a peer support group in Workington.

• COMF Drop Zone - funding to design and deliver youth work sessions on gambling and gaming.

• Workplace - a CADAS initiative to support businesses who have staff needing support with addictions and mental health.

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Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

5. Future Plans

HISTORIC POSITION:

Established in 1979 by community members and professionals, CADAS’s governing document remains faithful to its initial vision and purpose. Our ‘Objects are “the promotion of the prevention of harm caused by unhealthy addictive behaviour and the use of alcohol or other psychotropic substances”.

CURRENT AMBITION FOR CUMBRIA 2022-2025:

Cumbrian individuals, families and groups have access to high quality support surrounding addictive behaviour and substance use. For us this looks like:

• People learn harm prevention messages and make informed choices earlier in their lives - from childhood and adolescence

• People with problematic behaviour ask for and receive help earlier, before harm has fully taken hold

• People with problematic behaviour have options and choice in terms of support that suits them

CURRENT STRATEGIC OBJECTIVES - 2022-2025:

We have prioritised four overarching objectives (shaped by need, our progress to date and the external environment) to help us fulfil our ambitions:

1. Drive a prevention agenda

2. Focus on early harm reduction interventions

3. Facilitate greater support options and ensure choice

4. Prioritise organisational sustainability to secure longevity

5. Additional information

By focusing our energies relating to the support of schools and youth groups in a more strategic manner, we hope to:

• Disrupt the poor practice we are seeing and raise the quality of curriculum-based education across the board.

• Support those schools/youth clubs and professionals that are doing a great job embedding basic

• • sessions into their annual curriculum by providing them with higher level/specialist resources and encouraging them to build this type of education into other curriculum areas as well as PSHE.

• Find a way of delivering to schools in a well-planned, long-term manner – developing partnerships that cover our costs using income raised from fundraising such as non-uniform days.

• Help schools become safer places, enabling them to tackle drug use and sales onsite.

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Cumbria Addictions Advice and Solutions

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Trustees' Report

• Give thousands of young people a better experience when it comes to substances and addictive

• behaviour education so that they have the skills to make their own informed choices (and look after their peers) when they find themselves in risky situations.

• Enable young people to limit their experience of risk-taking behaviour to their adolescence – educating

• them sufficiently so that they do not develop addictive behaviours as part of their coping strategies they then take into adulthood.

• Prevent young people coming to addiction relate harm, in later adolescence/adulthood or if they do –

• • enable them to ask for help more quickly as they recall CADAS is an organisation that can signpost them to help.

By engaging with adults in the general population on relevant topics and by delivering non patronising and engaging population health education and brief interventions we hope to:

• Provide adults with education and messaging that impacts their immediate/later life health.

• Makes a difference for individual people.

• Contribute to the public purse in terms of substance use/addiction related comorbidities by slowing down someone’s journey to ill health or providing them with an alternative, healthier path.

• Find a way of earning/raising income that enables our visible, community based population health work to cover its own costs.

By proactively championing early intervention and prevention by growing CADAS: Workplace and seeking to turn our West Cumbria Family Support pilot into a countywide service funded by the statutory authorities we hope to:

• Prevent families from breaking down, prevent children from entering the care system.

• Support people to keep their jobs.

• Encourage funders to recognise the value of early intervention/prevention and commit to funding lower level activity, not just the extremely vulnerable.

• Support children with problematic behaviours/substance use develop different coping strategies so that they do not return as adult clients.

By growing our own services and increasing our own reach as well as supporting the work of others we hope to:

• Build and maintain strong relationships and partnerships with other drug/alcohol and addiction agencies.

• Inspire and support more generalist community services to understand/offer addiction support in their

• • work via professional training (e.g. housing/homelessness, women’s centres, children and family centres).

• Create more opportunities for support and reach more people – in geographical places, online, and

• • targeted toward groups we know may be underserved such as care leavers, LGBTQ+ community, pregnant mothers, the deaf community for example.

• Have appropriately sized core CADAS services in all areas of the county (avoiding a postcode lottery for potential clients).

• Have waiting list times that feel acceptable and ensure CADAS clients are seen in a timely manner.

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Cumbria Addictions Advice and Solutions

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Trustees' Report

By making sustainability a priority we hope to:

• Increase the percentage of (unrestricted) earned and raised income.

• Maintain our ability to secure grants to the value of £500k per annum to help us meet our growth agenda.

• Sufficiently fund a centralised core team that supports delivery staff out in communities.

• Develop and deliver paid for services that are commercially viable.

• Expand our repertoire of support across a range of harmful addictions that will enable us to bring in more restricted funds.

• Grow the contribution of volunteers in roles so as to raise the impact of their ‘in kind’ contributions – ultimately enabling the charity to support more clients

We would like to share our heartfelt gratitude with the wide range of stakeholders and supporters (commissioners, funders, staff, volunteers, local businesses and elected members) who give their time, their energy or their funds to CADAS enabling us to support the community in the way that we do.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Cumbria Addictions Advice and Solutions for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by: 9/11/22

......................................... Colin Robertshaw Trustee

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Cumbria Addictions Advice and Solutions

known as CADAS

Independent Examiner's Report to the trustees of Cumbria Addictions Advice and Solutions

Independent examiner’s report to the trustees of Cumbria Addictions Advice and Solutions ('the Company')

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

......................................

John O'Brien MSc, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

10/11/22 Date:.............................

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Cumbria Addictions Advice and Solutions

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Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net (expenditure)/income Transfers between funds Other recognised gains and losses Gains/losses on revaluation of fixed assets Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15	Unrestricted funds £ 45,489 61 - 641 46,191 (198,720) (198,720) (152,529) 142,114 60,000 49,585 174,228 223,813	Restricted funds £ - 357,515 - - 357,515 (281,965) (281,965) 75,550 (142,114) - (66,564) 173,520 106,956	Total 2022 £ 45,489 357,576 - 641 403,706 (480,685) (480,685) (76,979) - 60,000 (16,979) 347,748 330,769	Total 2021 £ 52,819 507,653 1,200 987
				562,659
				(372,984)
				(372,984)
				189,675 - (75,000)
				114,675 233,073
				347,748

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 15.

The notes on pages 17 to 32 form an integral part of these financial statements. Page 13

Cumbria Addictions Advice and Solutions

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Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

These are the figures for the previous accounting period and are included for comparative purposes

Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net (expenditure)/income Transfers between funds Other recognised gains and losses Gains/losses on revaluation of fixed assets Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15	Unrestricted funds £ 52,819 7,170 1,200 987 62,176 (116,460) (116,460) (54,284) 104,747 (75,000) (24,537) 198,765 174,228	Restricted funds £ - 500,483 - - 500,483 (256,524) (256,524) 243,959 (104,747) - 139,212 34,308 173,520	Total 2021 £ 52,819 507,653 1,200 987
			562,659
			(372,984)
			(372,984)
			189,675 - (75,000)
			114,675 233,073
			347,748

The notes on pages 17 to 32 form an integral part of these financial statements. Page 14

Cumbria Addictions Advice and Solutions

known as CADAS

(Registration number: 02585199) Balance Sheet as at 31 March 2022

Note Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand 11 Creditors: Amounts falling due within one year 12 Net current assets Total assets less current liabilities Creditors: Amounts falling due after more than one year 13 Net assets Funds of the charity: Restricted income funds Restricted funds 15 Unrestricted income funds Unrestricted funds Total funds 15	2022 £ 85,290 11,530 340,096 351,626 (61,073) 290,553 375,843 (45,074) 330,769 106,956 223,813 330,769	2021 £ 29,891 435 355,198
		355,633 (37,776)
		317,857
		347,748 -
		347,748
		173,520 174,228
		347,748

For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The notes on pages 17 to 32 form an integral part of these financial statements. Page 15

Cumbria Addictions Advice and Solutions

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(Registration number: 02585199) Balance Sheet as at 31 March 2022

The financial statements on pages 13 to 32 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 9/11/22

......................................... Colin Robertshaw Trustee

The notes on pages 17 to 32 form an integral part of these financial statements. Page 16

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Cumbria Addictions Advice and Solutions meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Exemption from preparing a cash flow statement

The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

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Cumbria Addictions Advice and Solutions

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Notes to the Financial Statements for the Year Ended 31 March 2022

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Donations and legacies; Donations from companies, trusts and similar proceeds	Unrestricted funds General £ 45,489 45,489	Total 2022 £ 45,489 45,489	Total 2021 £ 52,819
			52,819

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Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

3 Income from charitable activities

Grants Sundry income	Unrestricted funds General £ - 61 61	Restricted funds £ 357,515 - 357,515	Total 2022 £ 357,515 61 357,576	Total 2021 £ 500,483 7,170
				507,653

4 Income from other trading activities

4 Income from other trading activities
Property rental income 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits 6 Expenditure on charitable activities Unrestricted funds General £ Drug & Alcohol support 198,720	Unrestricted funds General £ 641 Restricted funds £ 281,965	Total funds £ - - Total 2022 £ 641 Total 2022 £ 480,685	Total 2021 £ 1,200
			1,200
			Total 2021 £ 987
			Total 2021 £ 372,984

Page 20

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

7 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the year include:

Depreciation of fixed assets 8 Staff costs The aggregate payroll costs were as follows: Staff costs during the year were: Wages and salaries Social security costs Pension costs	2022 £ 8,174 2022 £ 281,965 17,871 15,926 315,762	2021 £ 2,826
		2021 £ 239,250 15,584 12,992
		267,826

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of employees	2022 No 18	2021 No 17

15 (2021 - 14) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £15,926 (2021 - £12,992).

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £48,839 (2021 - £44,345).

Page 21

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

9 Tangible fixed assets

Cost At 1 April 2021 Revaluations Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 10 Debtors Trade debtors Other debtors 11 Cash and cash equivalents Cash on hand Cash at bank	Land and buildings £ 20,000 60,000 - 80,000 - - - 80,000 20,000	Furniture and equipment £ 147,882 - - 147,882 144,247 727 144,974 2,908 3,635	Furniture and equipment £ 147,882 - - 147,882 144,247 727 144,974 2,908 3,635	Computer equipment £ 121,198 - 3,573		Total £ 289,080 60,000 3,573 352,653 259,189 8,174 267,363 85,290 29,891 2021 £ 316 119
		147,882		124,771
		144,247 727		114,942 7,447
		144,974		122,389
		2,908		2,382
		3,635		6,256
				2022 £ 11,530 - 11,530 2022 £ 147 339,949 340,096
						435
						2021 £ - 355,198
						355,198

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Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

12 Creditors: amounts falling due within one year

12 Creditors: amounts falling due within one year
Trade creditors Other loans Other taxation and social security Other creditors Accruals	2022 £ 10,008 12,035 12,458 773 25,799 61,073	2021 £ 4,986 - 8,455 - 24,335
		37,776

13 Creditors: amounts falling due after one year

	2022	2021
	£	£
Other loans	45,074		-

14 Charity status

The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

Page 23

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

15 Funds Unrestricted funds General Free reserves Core unrestricted Designated CHK Foundation Revaluation reserve Total unrestricted funds Restricted funds Lloyds Bank Foundation Training income Carlisle City Council BAE Copeland Community Fund	Balance at 1 April 2021 £ 160,960 - 160,960 13,268 - 13,268 174,228 16,810 - - 4,770 10,476	Incoming resources £ 41,797 4,394 46,191 - - - 46,191 34,747 190 4,000 - -	Resources expended £ (44,280) (154,440) (198,720) - - - (198,720) (35) - - - -	Transfers £ (5,252) 160,634 155,382 (13,268) - (13,268) 142,114 (36,349) (190) - (4,766) (10,476)	Other recognised gains/(losses) £ - - - - 60,000 60,000 60,000 - - - - -	Balance at 31 March 2022 £ 153,225 10,588
						163,813
						- 60,000
						60,000
						223,813
						15,173 - 4,000 4 -

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Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

						Other
	Balance at 1		Incoming	Resources		recognised	Balance	at 31
	April	2021	resources	expended	Transfers	gains/(losses)	March	2022
	£		£	£	£	£	£
District Council Discretionary Fund		-	19,285	-	(19,285)	-		-
Hadfield Trust		2,025	3,000	-	(2,025)	-		3,000
Community Safety Partnership		4,000	-	-	(4,000)	-		-
BBO South		4,393	33,491	(403)	(33,474)	-		4,007
CCF Cumberland		-	12,500	-	(10,000)	-		2,500
FCST -North and West Manager	14,000		18,860	(120)	(28,985)	-		3,755
FCST West Young People		2,500	-	-	(2,500)	-		-
Allerdale Resiliance Fund		1,788	-	-	(1,788)	-		-
CCF #I Will Fund		-	-	3,924	(3,924)	-		-
CYA - Low level mental health		6,750	5,042	-	(9,271)	-		2,521
J Stephenson Trust		3,795	16,000	-	(16,377)	-		3,418
Frieda Scott Charitable Trust		1,788	15,000	-	(1,788)	-	15,000
Sir John Fisher Foundation	30,500		-	-	(30,500)	-		-
PCFS		-	21,250	(133)	(21,117)	-		-
CCF Transforming West Cumbria (Sellafield)	29,000		-	-	(29,000)	-		-
CCF Barrow Grants Panel		2,738	10,000	-	(12,738)	-		-
Henry Smith		420	50,000	-	(50,420)	-		-
Heritage Lottery Fund		660	-	-	(660)	-		-
Barrow ICC		2,250	-	-	(2,250)	-		-
BNI Kendal		-	2,803	-	(2,803)	-		-
Suicide Prevention		2,000	-	-	(2,000)	-		-

Page 25

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

CCF William Milburn Charitable Trust Children In Need PCC Big Lottery A4A CCF Covid 19 Emergency Fund CCF Bedrock CCC IPED CCF Psychological Fund Dowager Peel Coalfields COMF DRop Zone Workplace Fundraising North South Total restricted funds Total funds	Balance at 1 April 2021 £ 7,303 13,989 - 6,945 4,860 - - - - - - - 14,514 (7,559) (7,195) 173,520 347,748	Incoming resources £ - 9,926 5,265 - - 20,749 4,897 24,987 7,500 9,883 2,490 16,661 6,489 2,500 - 357,515 403,706	Resources expended £ - - - - - - - - - - - - (1,756) (146,537) (136,905) (281,965) (480,685)	Transfers £ (7,303) (13,989) - (6,945) (4,860) (20,749) (4,897) (24,987) (7,500) (4,990) (4,980) - (5,500) 151,581 149,691 (142,114) -	Other recognised gains/(losses) £ - - - - - - - - - - - - - - - - 60,000	Balance at 31 March 2022 £ - 9,926 5,265 - - - - - - 4,893 (2,490) 16,661 13,747 (15) 5,591
						106,956
						330,769

Page 26

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

Unrestricted funds General Free reserves Designated CHK Foundation Revaluation reserve Total unrestricted funds Restricted Lloyds Bank Foundation BAE Copeland Community Fund Hadfield Trust Community Safety Partnership BBO South FCST -North and West Manager FCST West Young People Allerdale Resiliance Fund CCF #I Will Fund	Balance at 1 April 2020 £ 149,322 82 49,361 49,443 198,765 277 (3) - - - (13,252) - - 1,852 -	Incoming resources £ 37,176 25,000 - 25,000 62,176 39,187 12,500 18,476 3,000 4,000 47,421 20,000 5,000 - 600	Resources expended £ (107,747) (8,713) - (8,713) (116,460) (13,047) (7,727) (8,000) (975) - (24,776) (6,000) (2,500) (64) (600)	Transfers £ 107,848 (3,101) - (3,101) 104,747 (9,607) - - - - (5,000) - - - -	Other recognised gains/(losses) £ (25,639) - (49,361) (49,361) (75,000) - - - - - - - - - -	Balance at 31 March 2021 £ 160,960 13,268 -
						13,268
						174,228
						16,810 4,770 10,476 2,025 4,000 4,393 14,000 2,500 1,788 -

Page 27

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

						Other
	Balance at 1		Incoming	Resources		recognised	Balance at 31
	April	2020	resources	expended	Transfers	gains/(losses)	March	2021
	£		£	£	£	£	£
CYA - Low level mental health		1,686	19,500	(10,570)	(3,866)	-		6,750
J Stephenson Trust		45	15,000	(9,750)	(1,500)	-		3,795
Frieda Scott Charitable Trust		575	7,500	(6,287)	-	-		1,788
Sir John Fisher Foundation		7,428	30,500	(7,428)	-	-	30,500
CCF Transforming West Cumbria (Sellafield)		-	34,800	(5,800)	-	-	29,000
CCF Barrow Grants Panel		-	10,000	(6,707)	(555)	-		2,738
Henry Smith		525	50,000	(34,059)	(16,046)	-		420
Heritage Lottery Fund		2,803	-	(2,143)	-	-		660
Barrow ICC		-	4,250	-	(2,000)	-		2,250
Suicide Prevention		6,500	-	(4,309)	(191)	-		2,000
CCF William Milburn Charitable Trust	11,942		(736)	(3,903)	-	-		7,303
Children In Need		8,204	12,711	(6,926)	-	-	13,989
Big Lottery A4A		-	10,000	-	(3,055)	-		6,945
CCF Covid 19 Emergency Fund		-	18,245	-	(13,385)	-		4,860
Fundraising		-	14,514	-	-	-	14,514
North		-	(557)	-	(7,002)	-		(7,559)
South		-	-	-	(7,195)	-		(7,195)
Francis C Scott Trust MIllom		1,928	-	(1,439)	(489)	-		-
CCF United Uilities		2,328	-	(2,328)	-	-		-
Sir John Fisher (CEO role)		-	3,000	(3,000)	-	-		-
BBO North	(3,538)		3,538	-	-	-		-

Page 28

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

Cumbria PCC BNI Collective Voice District Council Discretionary Fund CCF Age UK CCF South Manager HM Government Covid Response Reach Fund PCFS - CCC Edward Gostling CCF North Cumbria NHS Total restricted funds Total funds	Balance at 1 April 2020 £ 5,008 - - - - - - - - - - 34,308 233,073	Incoming resources £ 4,612 3,923 20,425 12,335 4,042 12,500 10,000 11,438 31,716 2,000 5,043 500,483 562,659	Resources expended £ (9,620) (3,923) (20,425) (12,335) (4,042) (12,500) (10,000) (11,438) (3,903) - - (256,524) (372,984)	Transfers £ - - - - - - - - (27,813) (2,000) (5,043) (104,747) -	Other recognised gains/(losses) £ - - - - - - - - - - - - (75,000)	Balance at 31 March 2021 £ - - - - - - - - - - -
						173,520
						347,748

When funds are received by the charity for restricted purposes, these funds are allocated to a restricted fund in the name of the donor. Funds are then either expended but primarily transferred over time to three funds where the majority of the charity's expenses are recorded. North and South are restricted funds, Core is unrestricted.

Page 29

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

Lloyds Bank Foundation - funding towards core costs enabling the charity to operate countywide Cumbria County Council, Carlisle Local Committee - Funding to support local young people BAE - Funding for adult recovery in the Furness Area Copeland Community Fund - Funding to support local adults and young people affected by their own or someone else’s substance use. District Council Discretionary Fund - Post Covid support for local councils Hadfield Trust - Funding towards the core costs of the charity to help us develop sustainable services Community Safety Partnerships - To deliver online drug and alcohol training BBO South - Building Better Opportunities - Getting Cumbria back to work, Barrow and South Lakeland - one of three partnership projects in Cumbria being jointly funded by the National Lottery Community Fund and the European Social Fund. CADAS has funding to support people furthest removed from the labour market CCF Cumberland - Funding from the Cumberland Building Society towards the salary of a manager FCST North and West Manager - Funding towards the salary of a manager FCST West Young People - funding for the support of young people in Allerdale and Carlisle Allerdale Health and Wellbeing - funding for smoking and alcohol awareness raising activities throughout Allerdale CCF I#Will - Delivery of Young Health Champions Training in West Cumbria CYA Low level mental health - funding towards the creation of addiction focused teaching resources J Stephenson Trust - funding towards the delivery of adult recovery services from the CADAS Kendal base Frieda Scott Charitable Trust - funding for support of young people Sir John Fisher - funding towards the delivery of all CADAS services in the Furness Area PCFS - funding for Parent and Carer Family Support CCF Transforming West Cumbria - funding from Sellafield Ltd for family support in West Cumbria CCF Barrow Grants Panel - funding for recruitment and training of volunteers in the Barrow area Henry Smith - funding towards the delivery of all CADAS services in Furness Area Heritage Lottery Fund - funding for a heritage project looking at 40 years of CADAS and the development of heritage materials for schools Barrow ICC - funding to support young people and schools in Furness BNI Kendal - funds raised by the BNI chapter in Kendal to support core costs Suicide Prevention - funding from the NHS to support suicide prevention CCF William Milburn - funding for outreach work in Brampton Children in Need - funding for vulnerable groups of young people to develop more awareness and knowledge about substance use and harms PCC - Police and Crime Commissioner funding for support to FE colleges and students

Page 30

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

Big Lottery A4A - funding for population education relating to smoking and alcohol CCF Covid 19 Emergency Funding - funding to support setting up digital platforms for client support sessions CCF Bedrock - funding from Sellafield Ltd. Bedrock programme for capacity building

CCC IPED - funding to establish support for people using IPED’s (Image Performance Enhancing Drugs) CCF Psychological Fund - funding from NHS partners to provide additional support for people struggling with addictions Dowager Eleanor Peel Trust - funding towards the training and support of recovery coach volunteers

Coalfields Regeneration Trust - funding towards the creation of a peer support group in Workington COMF Drop Zone - funding to design and deliver youth work sessions on gambling and gaming Workplace - a CADAS initiative to support businesses who have staff needing support with addictions and mental health

Page 31

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2022

16 Analysis of net assets between funds

Unrestricted

Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets Tangible fixed assets Current assets Current liabilities Total net assets	General £ 85,290 244,670 (61,073) (45,074) 223,813 Unrestricted General £ 29,891 182,113 (37,776) 174,228	Restricted £ - 106,956 - - 106,956 Restricted £ - 173,520 - 173,520	2022 Total funds £ 85,290 351,626 (61,073) (45,074)
			330,769
			2021 Total funds £ 29,891 355,633 (37,776)
			347,748

17 Fees payable to independent examiner

During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:

Independent examination	2022 £ 1,500 1,500	2021 £ -
		-

18 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

19 Related party transactions

There were no related party transactions in the year.

Page 32