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2023-03-31-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 2023

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 9
Independent Examiner's Report 10
Statement of Financial Activities 11 to 12
Balance Sheet 13 to 14
Statement of Cash Flows 15
Notes to the Financial Statements 16 to 31

Cumbria Addictions Advice and Solutions

known as CADAS

Reference and Administrative Details

Trustees Susan Berriman Ian Burns Darren Horne Colin McGuinness Phillippa Williamson Colin Robertshaw Christine Ryan 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 Solicitors: Oglethorpe Sturton & Gillibrand LLP 16 Castle Park Lancaster LA1 1YG

Page 1

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 2023.

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 Phillippa Williamson Colin Robertshaw Christine Ryan (appointed 22 September 2022) Sian Rees (resigned 14 July 2022)

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.

Recruitment and appointment of trustees

The Board of Trustees encourages applications from potential trustees interested in supporting the work of CADAS. Trustee opportunities are also advertised and promoted by trustees through their own networks. An induction process for new trustees is in place with ongoing training and development opportunities for all trustees identified to support them in their role and promoting effective governance.

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

Page 2

Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

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

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:

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.

Page 3

Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

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

Between April 2022 and March 2023 the charity has continued to offer the following core services countywide:

Page 4

Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

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 2022 and March 2023 has worked on the following:

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.

The accounts for the year ended 31st March 2023 show the charity to be in a strong position financially.

Both income and expenditure have increased significantly. Income is up 38% at £558,000 and expenditure is up 12% at £536,000 reflecting increase charitable activity and we currently expect this growth to continue in the current year.

Unrestricted funds stand unchanged at £224,000. The fund benefitted from the sale of our former Barrow offices for £80,000 which has boosted the Charity’s cash resources which, at the balance sheet date, stood at £426,000. The Trustees have agreed that the sum of £80,000 should be designated as a property reserve although there are currently no plans to replace Barrow with the operation currently relocated to rented premises.

Restricted funds have increased from £107,000 to £129,000 which gives a good level of funding for charitable activities going forward into the current year.

With increases in activity staff costs have increased 22% to £383,000 and this is budgeted to increase again in the current year.

As CADAS is still almost entirely grant funded, the availability of grant funding is always a concern but at present we have confidence that funding is available for further expansion over the foreseeable future.

Reserves

Our aim is to maintain a sufficient level of reserves to enable normal, unfunded operating activity for up to a period of up to three months, should a shortfall in income occur, and to take account of potential risks from time to time. In addition, Trustees have set aside a designated property reserve of £80,000 to be used for dilapidations or financing of property for the benefit of the charitable aims, and a contingency reserve of £75,000 to be used in the event of closure of the charity. 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.

Page 5

Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

Risk mitigation activities include:

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.

Future Plans

2022-2023 was the first full year of a 3-year planning cycle from 2022-2025.

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

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

Page 6

Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

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:

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:

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

Page 7

Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

By making sustainability a priority we hope to:

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 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 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 the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Page 8

Cumbria Addictions Advice and Solutions

known as CADAS

Trustees' Report

The trustees are responsible for keeping proper accounting records that can 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

27/8/23 The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

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

Page 9

Cumbria Addictions Advice and Solutions

known as CADAS

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

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 2023.

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, FAIA, 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

28/9/23 Date:.............................

Page 10

Cumbria Addictions Advice and Solutions

known as CADAS

Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Charitable activities
2
Other trading activities
3
Investment income
4
Total income
Expenditure on:
Charitable activities
5
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
14		 Unrestricted
funds
£
21,847
2,659
2,239
26,745
(184,448)
(184,448)
(157,703)
157,963
-
260
223,813
224,073		 Restricted
funds
£
531,600
-
-
531,600
(351,255)
(351,255)
180,345
(157,963)
-
22,382
106,956
129,338		 Total
2023
£
553,447
2,659
2,239
558,345
(535,703)
(535,703)
22,642
-
-
22,642
330,769
353,411		 Total
2022
£
403,065
-
641
403,706
(480,685)
(480,685)
(76,979)
-
60,000
(16,979)
347,748
330,769

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 14.

The notes on pages 16 to 31 form an integral part of these financial statements. Page 11

Cumbria Addictions Advice and Solutions

known as CADAS

Statement of Financial Activities for the Year Ended 31 March 2023 (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:
Charitable activities
2
Investment income
4
Total income
Expenditure on:
Charitable activities
5
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
14		 Unrestricted
funds
£
45,550
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
£
403,065
641
403,706
(480,685)
(480,685)
(76,979)
-
60,000
(16,979)
347,748
330,769

The notes on pages 16 to 31 form an integral part of these financial statements. Page 12

Cumbria Addictions Advice and Solutions

known as CADAS

(Registration number: 02585199) Balance Sheet as at 31 March 2023

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
10
Creditors: Amounts falling due within one year
11
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
12
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
14
Unrestricted income funds
Unrestricted funds
Total funds
14		 2023
£
4,192
12,199
426,045
438,244
(55,987)
382,257
386,449
(33,038)
353,411
129,338
224,073
353,411		 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

For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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 16 to 31 form an integral part of these financial statements. Page 13

Cumbria Addictions Advice and Solutions

known as CADAS

(Registration number: 02585199) Balance Sheet as at 31 March 2023

The financial statements on pages 11 to 31 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 27/8/23

......................................... Colin Robertshaw

Trustee

The notes on pages 16 to 31 form an integral part of these financial statements. Page 14

Cumbria Addictions Advice and Solutions

known as CADAS

Statement of Cash Flows for the Year Ended 31 March 2023

Note
Cash flows from operating activities
Net cash income/(expenditure)
Adjustments to cash flows from non-cash items
Depreciation
Investment income
4
Revaluation of fixed assets
Working capital adjustments
Increase in debtors
9
(Decrease)/increase in creditors
11
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
4
Purchase of tangible fixed assets
8
Sale of tangible fixed assets
Net cash flows from investing activities
Cash flows from financing activities
Repayment of loans and borrowings
11
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
Reconciliation of net cash flow to movement in net funds
Increase/(decrease) in cash
Net funds at 1 April 2022
Net funds at 31 March 2023		 2023
£
22,642
2,110
(2,239)
-
22,513
(669)
(5,086)
16,758
2,239
(1,012)
80,000
81,227
(12,036)
85,949
340,096
426,045
85,949
340,096
426,045		 2022
£
(16,979)
8,174
(641)
(60,000)
(69,446)
(11,095)
11,262
(69,279)
641
(3,573)
-
(2,932)
57,109
(15,102)
355,198
340,096
(15,102)
355,198
340,096

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 16 to 31 form an integral part of these financial statements. Page 15

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

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.

Income and endowments

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.

Page 16

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

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 £1.00 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:

Asset class Depreciation method and rate Computer equipment 33% straight line Furniture & equipment 20% reducing balance

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.

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.

Page 17

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

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.

Page 18

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

2 Income from charitable activities

Unrestricted
funds Restricted Total Total
General funds 2023 2022
£ £ £ £
Grants & donations 21,847 531,600 553,447 403,065

3 Income from other trading activities

Fundraising
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
5
Expenditure on charitable activities
Unrestricted
funds
General
£
Drug & Alcohol support
184,448		 Unrestricted
funds
General
£
2,239
Restricted
funds
£
351,255		 Unrestricted
funds
General
£
2,659
2,659
Total
2023
£
2,239
Total
2023
£
535,703		 Total
funds
£
2,659
2,659
Total
2022
£
641
Total
2022
£
480,685

Page 19

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

6 Net incoming/outgoing resources

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

Depreciation of fixed assets
7
Staff costs
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2023
£
2,110
2023
£
340,612
23,483
19,097
383,192		 2022
£
8,174
2022
£
281,965
17,871
15,926
315,762

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

Average number of employees 2023
No
19		 2022
No
18

19 (2022 - 15) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £19,097 (2022 - £15,926).

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 £51,729 (2022 - £48,839).

Page 20

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

8 Tangible fixed assets

8
Tangible fixed assets
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
9
Debtors
Trade debtors
10 Cash and cash equivalents
Cash on hand
Cash at bank		 Land and
buildings
£
80,000
-
(80,000)
-
-
-
-
-
80,000		 Furniture and
equipment
£
147,882
-
-
147,882
144,974
582
145,556
2,326
2,908		 Computer
equipment
£
124,771
1,012
-		 Total
£
352,653
1,012
(80,000)
273,665
267,363
2,110
269,473
4,192
85,290
2022
£
11,530
147,882 125,783
144,974
582		 122,389
1,528
145,556 123,917
2,326 1,866
2,908 2,382
2023
£
12,199
2023
£
149
425,896
426,045
2022
£
147
339,949
340,096

Page 21

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

11 Creditors: amounts falling due within one year

11 Creditors: amounts falling due within one year
Trade creditors
Other loans
Other taxation and social security
Other creditors
Accruals		 2023
£
4,414
12,035
6,458
4,044
29,036
55,987		 2022
£
10,008
12,035
12,458
773
25,799
61,073

12 Creditors: amounts falling due after one year

2023 2022
£ £
Other loans 33,038 45,074

13 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 22

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

14 Funds
Unrestricted funds
General
Free reserves
Core unrestricted
Designated
Revaluation reserve
Property reserve
Contingency reserve
Total unrestricted funds
Restricted funds
Lloyds Bank Foundation
Population Health 2022
COMF Together
COMF NADT
Furness Addictions		 Balance at 1
April 2022
£
153,225
10,588
163,813
60,000
-
-
60,000
223,813
15,173
-
-
-
-		 Incoming
resources
£
8,446
18,299
26,745
-
-
-
-
26,745
35,582
11,585
1,200
2,000
9,726		 Resources
expended
£
(5,735)
(178,713)
(184,448)
-
-
-
-
(184,448)
(35)
-
-
-
-		 Transfers
£
(86,863)
149,826
62,963
(60,000)
80,000
75,000
95,000
157,963
(32,219)
(4,000)
(1,200)
(2,000)
(9,726)		 Balance at 31
March 2023
£
69,073
-
69,073
-
80,000
75,000
155,000
224,073
18,501
7,585
-
-
-

Page 23

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

Balance at 1 Balance at 1 Incoming Resources Balance at 31
April 2022 resources expended Transfers March 2023
£ £ £ £ £
Training income - 213 - (213) -
Hardship Grant - 4,888 - (3,666) 1,222
Social Prescribing - 9,800 - - 9,800
Know Your Neighbour - 11,551 (1,857) (9,694) -
Carlisle City Council 4,000 - - (4,000) -
Allerdale YHC - 5,450 - (5,450) -
BAE 4 - - (4) -
Copeland Community Fund - 5,901 - (5,901) -
Hadfield Trust 3,000 - - (3,000) -
BBO South 4,007 59,825 (11) (59,918) 3,903
CCF Cumberland 2,500 - - (2,500) -
FCST -North and West Manager 3,755 14,737 (150) (13,832) 4,510
Allerdale Resiliance Fund - 4,897 - (4,897) -
BBO Safe Storage - 10,000 - (10,000) -
Walney Wind Farm - 27,256 - (26,256) 1,000
CYA Youth Qualification - 51,497 (1,284) (50,213) -
CYA - Low level mental health 2,521 2,819 - (3,929) 1,411
J Stephenson Trust 3,418 - - (3,418) -
Frieda Scott Charitable Trust 15,000 10,000 - (9,985) 15,015
Sir John Fisher Foundation - 10,000 - (10,000) -
CCF Transforming West Cumbria (Sellafield) - 34,800 - (28,000) 6,800
CCC OHID - 87,403 (184) (77,064) 10,155

Page 24

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

BNI Kendal
Children In Need
PCC
CCF Bedrock
CCC IPED
Coalfields
COMF Drop Zone
Clothworkers
Garfield Weston
North
South
Workplace
Fundraising
Total restricted funds
Total funds		 Balance at 1
April 2022
£
-
9,926
5,265
-
-
4,893
(2,490)
-
-
(15)
5,591
16,661
13,747
106,956
330,769		 Incoming
resources
£
580
500
-
60,500
(134)
1,941
2,490
9,500
6,500
-
14,361
21,098
3,134
531,600
558,345		 Resources
expended
£
-
-
-
-
(115)
-
-
(8,191)
(116)
(175,351)
(157,673)
(4,026)
(2,262)
(351,255)
(535,703)		 Transfers
£
(580)
(9,926)
(5,265)
(45,375)
249
(5,393)
-
(1,309)
-
175,366
137,721
(7,747)
(14,619)
(157,963)
-		 Balance at 31
March 2023
£
-
500
-
15,125
-
1,441
-
-
6,384
-
-
25,986
-
129,338
353,411

Page 25

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

Unrestricted funds
General
Free reserves
Core unrestricted
Designated
CHK Foundation
Revaluation reserve
Total unrestricted funds
Restricted
Lloyds Bank Foundation
Training income
Carlisle City Council
BAE
Copeland Community Fund
District Council Discretionary Fund
Hadfield Trust
Community Safety Partnership		 Balance at 1
April 2021
£
160,960
-
160,960
13,268
-
13,268
174,228
16,810
-
-
4,770
10,476
-
2,025
4,000		 Incoming
resources
£
41,797
4,394
46,191
-
-
-
46,191
34,747
190
4,000
-
-
19,285
3,000
-		 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)
(19,285)
(2,025)
(4,000)		 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
-
-
3,000
-

Page 26

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

Other
Balance at 1 Incoming Resources recognised Balance at 31
April 2021 resources expended Transfers gains/(losses) March 2022
£ £ £ £ £ £
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) - -
CCF William Milburn Charitable Trust 7,303 - - (7,303) - -
Children In Need 13,989 9,926 - (13,989) - 9,926
PCC - 5,265 - - - 5,265

Page 27

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

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

Page 28

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

Funder list 2023

Allerdale Borough Council - Funding for smoking and alcohol awareness raising activities throughout Allerdale

Allerdale Borough Council ‘Resilience Fund’ - To provide support and information to Allerdale residents to support the adoption of healthy habits BBC Children in Need - Funding for vulnerable groups of young people to develop more awareness and knowledge about substance use and harms 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 BNI Kendal - Funds raised by the BNI chapter in Kendal to support core costs

Coalfields Regeneration Trust - Funding towards the creation of a peer support group in Workington Contain Outbreak Management Fund (COMF) via Drop Zone - Funding to design and deliver youth work sessions on gambling and gaming Contain Outbreak Management Fund (COMF) via Together We - Funding for substance awareness training and resources focused on 11 - 18 year olds Contain Outbreak Management Fund (COMF) via North Allerdale Development Trust - Support for young people to raise awareness of harmful addictions and the impact on self and others Copeland Community Fund - Funding to support local adults and young people affected by their own or someone else’s substance use. Cumbria Community Foundation ‘The Cumberland Building Society Fund’ - Towards the salary of a manager Cumbria Community Foundation ‘Transforming West Cumbria’ - Funding from Sellafield Ltd for family support in West Cumbria Cumbria Community Foundation ‘Bedrock’ - Funding from Sellafield Ltd. Bedrock programme for capacity building Cumbria Community Foundation ‘Hardship Grant’ - Funding to increase staffing capacity during winter 22/23 to support the reduction in waiting lists, following a rise in client referrals following pandemic. Cumbria Community Foundation - Funding to support Furness based young people by delivering educational material Cumbria County Council - Funding for the support of services across Cumbria Cumbria County Council ‘Community Grant - Allerdale’ - Funding to support the training and assessment of 20 disadvantaged young people to gain level 2 qualifications as Health Champions Cumbria Youth Alliance - Funding towards the creation of addiction focused teaching resources and funding to deliver youth work qualifications Dept DCMS ‘Know Your Neighbourhood Fund’ - Funding to encourage local people in Furness to volunteer to reduce isolation Francis C Scott Trust - Funding towards the salary of a manager

Frieda Scott Charitable Trust - Funding for the support of services across Westmorland Garfield Weston Foundation - Funding for Pilotlight programme, to develop management and financial procedures Hadfield Trust - Funding towards the core costs of the charity to help us develop sustainable services Lloyds Bank Foundation - Funding towards core costs enabling the charity to operate countywide

Page 29

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

Primary Health Care Properties - Funding to work in partnership with local social prescribers to maintain peer support groups within South Lakeland Sir John Fisher Foundation - Funding for the support of services across Furness

Walney Extension Community Fund - Volunteer training to deliver substance use support to coastal communities and mental health

Page 30

Cumbria Addictions Advice and Solutions

known as CADAS

Notes to the Financial Statements for the Year Ended 31 March 2023

15 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
Creditors over 1 year
Total net assets		 General
£
4,192
308,906
(55,987)
(33,038)
224,073
Unrestricted
General
£
85,290
244,670
(61,073)
(45,074)
223,813		 Restricted
£
-
129,338
-
-
129,338
Restricted
£
-
106,956
-
-
106,956		 2023
Total funds
£
4,192
438,244
(55,987)
(33,038)
353,411
2022
Total funds
£
85,290
351,626
(61,073)
(45,074)
330,769

16 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 2023
£
1,600
1,600		 2022
£
1,500
1,500

17 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.

18 Related party transactions

There were no related party transactions in the year.

Page 31