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 Staiements for the Year Ended 31 March 2024 Communtty Accounting Plus Units l & 2 North West 41 Talboi Street Nottingham NGI 5GL
Cumbria Addictions Advice and Solutions known as CADAS Contents Reference and Administrative Details Trustees, Report 2to9 Independent Examiner's Report 10 Statement of Financial Activities Balance Sheet 13 Statement of Cash Flows 14 Notes to the Financial Statements 15to29
Cumbria Addictions Advice and Solutions known as CADAS Reference and Administrative Details Trustees Susan Berriman lan Burns Colin McGuinness Phillippa Williamson Colin Robertshaw Chrisiine Ryan Rik Kershaw Senior Management Team Leigh Field. CEO Charity Registration Number 1002201 Company Registration Number 02585199 Registered Office 3-5 Victoria Pla¢e Carlisle Cumbria CAI IEJ Independent Examiner John O'Brien. employee of Communiry Accounting Plus Units l & 2 North West 41 Talbot Str¢¢i Nottingham NGI 5GL Solicitors: Ogle(horpe Sturton & Gillibrand LLP 16 Casile Park Lanc&8ier LAI IYG Page I
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 charitsble company for the year ended 31 March 2024. TTU5tee5 and officer5 The trustees and offic¢rs serving durftng the year and since the year end were &s follows: Trustee5- Susan Berriman lan Burns Colin McGuinness Phillippa Williamson Colin Robertshaw Chrisline Ryan RÈk Kershaw Darren Horne (resigned 5 February 2024) Struc¢ure* governance and Jnanagement Ivalure ofgoverning document The charity is a company limiied by guaraniee and registered chariry. It is operdted under the rules of its memorandum and articles of association dated 25/]991 and most recently amcnded 2112122. It has no share apital and the liability of each member in the event of winding-up is limited to £ l O. Reeruilment and appoinlment of lrnstées The Board of Trustees encourdges applications from potential trustees interested in supporting the work of CADAS. Trustee opportunities are also advertl5ed and promoted by trnsiees ihrough their own networks. An induction process for new trustees is in place with ongoing training and development OppornItieS for all trnstees identified to support them in their role and promoting effective governance. l. 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 substhnces 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 thosc engaged in or affected by the use of alwhol, drugs. other psychotropic substances, or other addictive behaviours 5.4 to specifically address the mental health issues and other health and wellbeing issues underpinning problemalic drinking, psychotropic substance use or other addictive behaviours Page 2
Cumbria Addictions Advice and SolutlODS known as CADAS Trustees, Report 5.5 to promoie a better awareness and understanding about alcohol, other psychotropic substances. and addictive behaviours for the benefii of society as a whole and in particular, the communities in Cumbria 5.6 to deliberately target children and young peopl¢ in the promotion of preventative educational activities to raise awareness and understsnding of alcohol, drugs. other psychotropic substances, other hannfully addictive behaviours such a5 gambling and gaming and related issues 5.7 to encourage initiaiives within the communiry that reduce harni from and improve education and awareness of the ham from alcohol, psychotropic subslances. and other addictive behaviours, thai could negatively impact menthl and physical well-being 5.8 to deliberately target preventstive support at people with specific needs and vulnerabilities including children looked after, carers, ex-offenders, veterans. LGB TQ communiry and those who are homeless or have unstsble or Compromised housing 5.9 to promote and support occupational health initiatives to- rdise awareness and understsnding of alcohol. drug. psychotropic 5ubslances and other addictive behaviours and related issues - lo promote the adoption and irnplemenlalion of alcohol. drug. and other psychotropic substance policies within the workplace to provide couns¢lling and other support to Èndividual employees 5.10 to ¢oll¢¢t, Collate and publish research and slatisiical inforniation in relation to alcohol. other psychotropic substances, and other addictive behaviours 5.1 I to provide an infomlation and resouwe faciliry 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 stNctured counselling service for those involved in problematic drink, psychotropic substance. or other addictive behaviours 5.13 to providc structured support to the families of those involvcd in problematic drink. psychotropic substance, or other addictive behaviours 5.14 to provide an infonnation and referrnl service in relation to organisaiions with similar or &ssociated 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, arrdnge. manage, or participate in xadernic and other research" The benefit to the public relate5 to the fact CADAS offers the opportunity for people affected by their own or someone else's hamful addictions to a¢¢ess timely and effective supw)rt. Page 3
Cumbria Addictions Advice and Solutions knoivn as CADAS Trustees, Report We can confirrn the CADAS charity's trustees 'have regard. to the Charity Commi55ion's public benefit guidance in their governance of the organisation. 2.Summary of main achievemtnts during the period Between April 2023 and March 2024, the charity has continued to offer the following core services count)Trvide'. CADAS: Adult Recovery (for people over 18 affected by their own problematic substance use or harniful addictive behaviour) - individual programmes of support for up to 12 weeks plus access to long terni peer support groups. significant achievement for this service this year has been the support we have delivered in partnership with The Well Communities in Carlisle for people experiencing co-occurring mental health and substance use. This can be a cohort of extremely vulnerable people who fall thr()ugh the cracks as they sometimes 5truggSe to mainthin consistent engagement with support. Our wrap around care has made significant difference to their ability lo step into and stay in recovery. CADAS: Family and Friends (for people affected by someone else's problematic substance use or hamlful addictive behaviour) individual programmes of support for up to 12 weeks plus access to long terni peer support groups. The most significant achievement for this Service this year has been maintaining our peer sUPPOrt groups in both Cumberland and Westmorland whilst developing a virtual group online. CADAS: Young People (this covers support to indiN'idual young people affected by their owi problematic substhnce use or hamful addictive behaviour as well &s thc 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 h&$ been the thousands of children reached via vaping hams awareness workshops in youth clubs and schools alongside other educational topics such as energy drinks, alcohol, cannabis and gaming. CADAS: Training {this is the education of professionals from educationthealth and social care sectors} - we offer a range of courses to hclp other agencies and their stsff support their clients with issues relating to mentsl health. addiction, substance use. gambling etc. The m05t significant achievement for this service this year ha5 been the development of new courses and material relating to specific seminar5 on al¢ohol and gambling related hallns. CADAS: At Work (this service is aimed at providing employers support on any area relating to mental health, addiclion, substance use and HR or H&SI - there are three main products. policy consultation. staff training and l- I support for employ'ees affected by their own problematic substance use or hamiful addictive behaviour. There have been several signifieant achievements for this service this year including Securing funding to deliver awareness rdi5ing roadshows in partnership with testing and HR professionals, we have seen an increase in employers purchasing policy health checks &$ they become more aware of the need to have robust procedu5 in place and have grown awareness in a number of sectors including hospitality- CADAS: Health Promotion {this is our prevention service aimed at the general population) and involves us actively engaging the communiry with health messages at local events as well as the promotion of digital campaigns online. A significant achievement for this service this year has been in the increase visibility at Ial festivals and community events where we have reached hundreds of adults with our brief interventions relating to their habits surrounding smoking and vaping. alcohol use and gambling. Page 4
Cumbria Addictions Advice and Solutions known as CADAS Trustees, Report Another ha5 been the delivery of our #Healthy #Habit #Hacking workshop5 to people experiencing poor mental health as these people are more slatisiically likely to have poorer habits surrounding smoking. sugar consumption. rnoney managemenL alcohol use and sleeping. CADAS: Helpline (a freephone helpline and call back service for anyone affected by their own or someone else's problematic substhnce use or harniful addictive behaviour). A significant achievement for this service this year has been mainthining our goal to stay open until 7pm on a Wednesday improving access for people who cannot easily call during the day. In addition to core seNice5. the charity has had the oprK)rtunity lo create pilots anivor collaiN)rate with other partners on programmes that add value to our core menu. Between April ?023 and March 2024 we have worked on the following: West Cumbria Family Support - We received ex*nsion fvnding for our pilot progrdmme where we 5UPPOrt famili¢5 with Children on the edge of care. By supporting ihe parent with their subslance use issue we are able to keep the family iogeiher when that is best and prevent the child from entering the care system as we also work on parenting skills, shared language etc. Our goal is to conlinue to rnise the importance of this work and grow our footprint. G4tnbling H4rnis cordination - We received fimding from the Cumberland Building Society via Cumbria Community Foundaiion and The Beacon Counselling Trusl to employ a part time Gambling Hams Co-ordinator to help raise awareness in county and grow the nurnbers of people experiencing gambling related harms who have accessed support. 3. Financial Review The accounts for the year ended 31st March 2024 show the charity to be in a Strong position financially. Tumover and activity continue to increase year on year. Resetves have been maintained and liquidity is good. Both income and expenditure have increased significantly. Income is up 27 % at £710.000 and expenditure is up 140/0 at £611.000 reflecting increase charitable aciiviry and we CurntlY expect this growth to continue in the current year. Unrestricted funds have improved to £240,000 2nd restricted to £212.000 and this gives a good level of funding for charithble activilies going inio the current year. With increases in activity and high inflation, staff costs have increased 220/0 to £467,000 and this is budgeted to increase again in the current year. We are pleased that we have been able to grdnt ¢ost of living rise5 which have kept up with inflation. As CADAS is still almost entirely grant funded. the availability of grant funding is atways 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 suificient level of reserves to enable nomal. unfijnded operating activity for up to a period of up to six months. should a shortfall in income occur. and to take accouni of potential risks from time to time. Our policy ensures CADAS can meet any unforeseen emergency expendiwre or unexpected delay in any expec(ed source of income. Page 5
Cumbria Addictions Advice and Solutions known as CADAS Trustees, Report Finxneial Risk The following ar¢ headings th¢ financial management section of the charity'5 risk register considered quarterly by a sub group of the full board- The Finance and Risk Committee. Ineffective budgeting and cash flow management Failure of income generation functions Ineffective management of reserves Financial 1055 through fraud or error Inadequate insurdnce cover- assets and liabiliry risk to visitors Inadequate procurement procedures Failure to meet pension requirements and contribuiions Increasing lack of funds available from traditional sources document Risk mitigation activities include- Budgeting, cash flow, the production of managcmcnt accounts. financial foTh¥ard planning scrnliny 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 staffank signatories and finance transaction procedures Annual review of insurance requirements and cover Financial security targets included in broader strategic plan5 We only allow funds to end the financial year in deficit if there is an adrninistrdtion delay. Sometimes a fund meets a delay {attributable to ourselves if we delay a report or request an extension or lo our funder which is often a capacity issue ai their end) but often there is a small deficit as a result of retrospcctivc funding. A growing number of funders do not release a final payment until the full project h&5 conclude and the report filed. Some grant agreement arrangements are also fully retrospective. We do not hold funds for third parties. Future Plans 2023-2024 is the middle year of our three year. strategic planning cycle from ?022-?025. We are delighted to report that w¢ have made significant achievernents across all four of our objtIveS. For example we have.. Delivered relevant. high quality educational material to thousands of young people on a rdnge of addiction bascd educational piC5. Deliver¢d visible in person and online health prevenlion messages with significant amounts of engagement that has led to the exploration of partnership work with people in the hospitslity. food and drink sectors relating to the health and safety benefits of alcohol free drinks- Grown our peer support group network to cover more geographical places &5 well &8 online: Established commercially viable services that have been successfully sold to local busincsscs, resulting in more employees tackling addiction with thc support of their employer whilst keeping their jobs. Page 6
Cumbria Addietions Advice and Solutions known as CADAS Trustees, Report CURREKf SlliATEGIC OWEcfivES - 2022-2025: We have prioriiised four overarching objectives (shaped by need. our progress to date and the external environment) to help us fulfil our ambitions: Drive a prevention agenda Focus on early harm reduction interventions Facilitate greater support options and ensure thoice Prioritise organisational sustsinability to secure longevity By focusing our energies relating Éo the support of schools and youth groups in a more strategic manner. we hope to.. Disrupt the poor prd¢tice we are stting and raise the qualiry of curriculum-based education across the board. Support those schoolQyouth clubs and professionals thai are doing a great job embedding b&8ic sessions into their annual curriculurn by providing ihem with higher levellspecialist resources and encouraging them to build this rype of education into other curriculum arw as well as PSHE. Find a way of delivering to schools in a well-planned, long-ienn manner- developing partnerships that cover our costs using income rdised from fundraising such &s non-uniforni days. H¢lp schools become safer places. enabling them to tackle drug use and sales onsite. Give thousands of young people a better experience when it comes to substances and addictive behaviour education so that they have the skills io make their infornied choices (and look after their peers) when they find themselves in risky situations. Enable young people limit their experience of risk-thking behaviour to their adolescence - educating them sufficiently so that they do not develop addictive behaviours as pan of their eoping strategies they then take In adulthood. Prevent young people corning to addiction relate hami, in later adolescence/adulthood or if they do - enable them to &sk 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 immediatfyqater life health. Makes a difference for individual people. Contribute to the public purse in temis of substance useladdiction related comorbidities by 51owing down someone's journey to ill health or providing them with an alternative, healthier path. Find a way of earninglraising income that enables our visible. community-ba%ed 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 fijnded by the statutorv authorities we hope to: Prevent families from breaking down. preveni children from entering the care system. Supw)rt people to keep their jobs. Page 7
Cumbria Addictions Advice and Solutions known as CADAS Trustees, Report Encourage funders lo recognise the value of early interventionlprevention and commit to funding lower-level activity, not just the extremely vulnerable. Support children with problemalic behaviourslsubstance se develop different coping strategies so that they do not return as adult clients. By growing our own services and increasing ow own reach as well &s supporting the work of others we hope to: Build and maintain strong relationships and partnerships with other druglalcohol and addiction agencies. Inspire and support more generdlist community ser¥iccs to undcrstandloffer addiction support in their work via professional training (e.g. housinoMe1essnes5, women s centres. Children and family centres). Create more opportunities for 5UPPI)rt and reach more people - in geogrdphical places, online. and targeted toward groups we know may be underserved such as care leavers. LGBTQP community, pregnant mothers, the deaf community for example. Have appropriately sized core CADAS services in all areas of the county (avoiding a w)stcode lottery for potential clients). Have waiting list times that feel a¢c¢ptable and ensure CADAS clients are seen in a timely manner. By making sustainabiliry a prioriry we hope to.. Increase the percentage of (unrestricted) earned and rdised income. Mainthin our abiliry secure grants to the value of £500k per annum to help us meet our groth agenda. SU1clent1Y fund a centralised core team that supports delivery staff out in communities. Develop and deliver paid for services thal are commercially viable. Expand our repertoir¢ of support across a range of hamiful addiction5 that will enable us to bring in more restricted funds. Grow the contrÈbution of volunieers in roles so as to raise the impact of their 'in kind. contributions - ultimately enabling the charity to support more clients Additional inforniation We would like to share our heartfelt grdtitude with the wide rJnge of stskeholders and supporters (Commissioners, funders, stsff, volunteers, local businesses and elected members) who give their lime, their energy or their funds to CADAS enabling us io support the community in the way that we do. Small companie5 proTrision statement This report has been prepared in accordance with the small Companies regime under the Companies Act 2006. Page 8
Cumbria Addictions Advice and Solutions known as CADAS Trustees, Report Stgtement of Responsibilities The trustees (who also the directors of Cumbria Addictions Adi"ice and Solutions for the purposes of company la.} are responsible for preparinu the trustees. report and the financial statements in accordance with applicable law and United kinodom Accounting Standards (Uniied Kinodom Generall) Accepted Accounting Pr&ctice). including FRS 102 "The Financial Reporling Stsndard applicable in the UK and Republic of Ireland" The report and accounts ha'C been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies. Company laiy requires the trustees to prepare financial statements for each financial vear. Under company law the trustees must nol approN'e the financial statements unless the) are satisfied that thej giwe a true and fair view of the sthte of affairs of the charitable cotnpan). and of the incoming resources and application of resources, including its iniom¢ and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. sele¢t suitable accounting policies and apply them consistently- obseTh'e the meihods and principles in the Charities SORP. make judgements and estimates that are re&sonable and prudent; state ivheiher applicable accounting standards, comprisinu FRS 102 have been folloiyed, subject to any material departures disclosed and e.¥plained in the fanCIal sthtements- and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable compan). .111 continue in business. The trustees are responsible for keeping proper accounting records that can disclose w'ith reasonable accurac). at anv time the financial position of the chariiable companv and enable them to ensure that the financial statements omply M'ith the Companies Act 2006. They are also responsible for safeguarding Ihe assets of the charilable ompany and hen¢e for tak-ing reasonable Steps for the prevention and detection of frdud and other Iegular1ties. The trustees are responsible for the maintenance and integrity of the cora1C and financial inforniatioTh included on the chariiable company's website. Legislation go%'erning the preparation and dissemination of financial statements may differ frotn legislation in other jurisdictions. The annual report approved b). the Iwstees of the chariry on ...... d signed on its behalf by: Colin RobertshaNs' Trustee Page 9
Cumbria Addictions Ad%'ice and Solutions knoTh'n as CADAS Independent Examiner's Report to the trustees of Cumbria Addictions Adi'ice and Solutions ('the Compan)",) Independent eIgminer's report to the trustees of Cumbria Addictions AdTrryce and SolutioDs ('the Cotnpanv,) I report to the charity trustees on my examination of the accounts of the compan). for the >'ear ended 31 Nlarch 2024. RÈ5ponsibilities and basis of report As the charity s trusiees of the Compan). (and also its directors for the purposes of company law) vou are responsible for the preparation of the accounts in accordance iviih the requirements of the Companies Act 2006 {'Ihe 2006 Act.). Having satisfied myself that the accounts of the Compan). are not required to be audited under Part 16 of the 2006 Act and are eli(yible for independent examination, I report in respect of m) examinaiion of s'our charity's accounts &% carried out under section 14) of the Charities Act 2011 ('the 2011 Aci,). In canying oul my examination I have followed the Directions given by the Charify. Commission under section 145(5}(b) of the 2011 Act. Independent txaminer's statement Since the Compan! s gross income exceeded £250,000 l'our examiner must be a MeMr of a body listed in section 14) of the 2011 Act. I confim) that I atn qualified to undellak-e the examination because l am a member and F¢llo¥v of the .4sso¢iation of Charits. Independent Examiners. ii'hich is one of the listed bodies. I have cotnpleted m) examination. I confirni that no matters hai'e come to m)" attention in connection with the examination giving me cause to believe thai in an), material respect-. l. accounting records M'ere not kept in respect of the Company required bfv. section 386 of the 2006 Act- or 2. the accounts do not accord ivith those records- or 3. the accounts do not compl). M'ith the accounting requirements of section 396 of the 2006 Act other than an). requirement that the accounts give a -true and fail vieii. ii'hich is not a matter considered as part of an independent examination; or 4. the accounts hai-e not been prepared in accordance M'ith the methods and principles of the Siatement of Recommended Practice for a¢¢ounting and reponing bN' charities [applicable to chartties preparing their accounts in accordance M'ith the Financial Reportin(y Standard applicable in the and Republic of Ireland (FRS 102)]. I have no Concerns and hai'e come across no other matters in connection M'tth the examination io i¥hich attention should be draNNn in this report in order to enable a proper understanding of the accounts lo be reached. John rien NISC, FAL4. FCCA. FCIE, emplo)"ee of Community Accounling Plus Fello of the Association of Chariti. Independent Examiners Units l & 2 North '¢st 41 Talbot S(reet Nottingham NGI 5GL Date-. Page 10
Cumbria Addictions Advice and Solutions known as CADAS Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestric¢ed funds Restrieied funds Totsl 2024 Total 2023 Note Ineome and Endowments from: Donations and legacies Charithble activities O¢her trading activilies Investmeni income 35.234 50.592 35,234 660,952 610.360 553,447 2.659 2.239 14,156 14,156 Tolal inwme 99.982 610,360 710,342 558,345 Expenditure on: Charitsble activities (83.875) (i27,574) (611.449) {535,703) Total expenditure (83.875) (527.574) (611,449) (535,703) Net income 16,107 82.786 98.893 22,642 Net movement in funds 16,107 82.786 98,893 22,642 Reconciliation of funds Total funds brought fonwd 224,073 129.338 353.411 330,769 Total funds carried forward 14 240.180 21? 124 452.304 353,411 All of the charity's activities derive from continutng operntions during the al)ove two periods. The funds breakdown for the period is shown in note 14. The notes on pages 15 to 29 forn] an integral part of these financial statements. Pag¢ll
Cumbria Addictions Advice and Solutions known as CADAS Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) These *Te the figures for the previous aeeounting period and are included for compgrgtive purposes Unrestricted Restricted Total funds funds 2023 Note Income and Endowments from: Charitable activities Other trading activities Investment income 21,847 2,659 2,239 531,600 553,447 2.659 2.239 Total income 26.745 531,600 558,J45 Expenditure on: Charitable activities (184.448) (351,255) {535,703) Total expenditure (184.448) (351,255) {535,703) Net (expenditureyincorne Trdnsfers between funds (157.703) 157.963 180,345 (157.963) 22,642 Net movement in funds 260 22.382 22.642 Reconciligtion of funds Total funds brought forward 2? J,813 106.956 330,769 Total funds carried forward 14 224,073 129.338 353.411 The notes on pages 15 to 29 fomi an integral part of these financial statements. Page 12
Cumbria Addictions Advice and Solutions know n as CADAS (Registration number: 02585199) Balance Sheet as at 31 March 2024 2024 2023 Note Fixed #ssets Tangible assets 5,482 4,192 Current assets Debtors Cash at bank and in hand 27,398 iO1.582 12,199 426,045 io 528,980 438,244 Creditors: Amounts falling due wi¢hiD One )'ear {65,290) (55,987} et current assets 463,690 382,2)7 Total assets less eurrent ligbilities 469,172 386,449 Creditors: Amounts f#llittg due after more th2n one lear 12 (16,868) {33,038) Net assets 452.304 353,411 Funds of the charity: Restricted income funds Restricted funds 14 212.124 129,338 Unrestricted incotne funds Unrestricted fun(ts 240.180 224,073 Total funds 14 452,304 353,411 For the fmancial y¢ar ending 31 2024 the charl. 3S ¢ntitled io exempiion from audit under section 477 of the Companies Act 2006 relating to Small companies. Directors, responsibilities: The members haN'e not required the chariÈ)' io obiain an audit of its accounts for ihe year ITh question in accordance 1th section 476; and The direetors a¢knoii'ledg¢ their responsibiliiies for compl)'ing th'ith the requirements of the Aci with respect to accounting records and th¢ preparatioD of accounts. These financial statements have been prepared in accordance with the special prols1onS relaling to companies subject to the small companies regime 1th1n Part 15 of the Companies Act 2006. nthe Colin RobertshaH_Z Trustee The notes on pages 15 to 29 forni an integral part of these financial statements. Paoe 13
Cumbria Addictions AdTr'ice and Solutions knoM"n as CADAS Statement of Cash FloiTrs for the Year Ended 31 March 2024 2024 2023 Ilo¢e C¥sh flom's Irom operating a¢lii'i¢ies Net cash income 98.893 22.642 Adjustments to ea5h floM"s from non•cash item5 Depreciation InN'estmenl income 3,640 {14,156) 2,110 (2.2391 88,377 22,513 M-orkiDg capital adjustments Increase in debtors Increasei'(d¢¢rease} in creditors {15.199) 9,303 {669) (i,086) Net c&sh flolvs from operating activities 82,481 16.758 Cash flom's from ini'esting gctii'ities Interest receii-able and similar incoKne Purchase of tanoible Iixed assets Sale of tan(yible fixed assets 14,156 {4,9JO) 2,239 {1,012) 80.000 Net c&sh floivs from inN'esting aclii-ities 9,226 81.227 Cash floiTr's from financing gctii'ities Repayment of loans and borroii'ings (16,170) (12,036) Net increase in cash and cash equiN'alents 75,537 85,949 Cash and cash equivalents at l April 4?6.045 340.096 Cash and cash equivalents at 31 LKfarch iOI.58? 4?6,04i Reconciliation of net eash flom. to moi'ement in net funds Increase in cash 75.537 85,949 Nel funds at l April 20?3 4?6.045 340,096 Nei funds at 31 Nlarch 2024 501,582 426,045 All of the ¢&sh flows are derived from coniinuing operations during ihe abO.e tm'o periods. The notes on pages 15 to 29 forn) an inieoral part of these financial statements. Paue 14
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 Aeeounting policies Summary of significant aecounting poli¢ies 4nd key accounting estimates The principal accounting policies applied in the preparation of these financial ststements are set out below. These policies have been consistently applied all the years presenied. 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 chariiies 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)). (he Financial Reporting Sthndard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of prepAration Cumbria Addiction5 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 accouniing policy notes. Going concern The financial statements have been prepared on a going concern basis. The tnistee5 a5se55 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 staMents. Ineome and endowments Voluntary income including donations. gifLs. legacies and grants that provide core funding or are of a general nature is recognised when the chariry h&% entitlement to the income, it is probable that the income will be received and the amount can be me&sured with sufficient reliability. Donulions andlegacies Donations are recognised when the ¢harity has been notified in writing of both the amount and settlement date. In the event that a donation is subject io condiiions that require a level of perfom)ance by the charity before the charity is entitled to the fijnds, the income is deferred and noi 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. InVteI incopne Dividends are recognised once the dividend h&$ been declared and notificaiion has been received of the dividend due. Page 15
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 Mareh 2024 Expenditure All expenditure is recognised once iherc is a legal or constructive obligation to that expenditure, it l5 probable Settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading thal aggregale similar costs to that caiegory. 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 cosis 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. Charilable acliviti 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 activitics and those costs of an indirect nature necessary to support them. Taxation The charity is considered to pass the tcsts set out in Paragraph I Schedule 6 of the Finance Act 2010 and th¢refore it meets ihe definition of a charithble company for UK cotporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capithl gains received within categories overed by Chapter 3 Part I l of ihe Corporaiion Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992. to the exteni that such income or gains are applied exclusively to charitabl¢ purp05eS. Tangible fixed gs5ets Individual fixed assets costing £1.00 or more are in1(1lY recorded cosL less any subsequent accumulated depreciation and Subsequent accumulated irnpairnienl losses. Depreciation and amortisgtion Depreciaiion is provided on tangible fixed &8sets so as to TIt¢ off the cost or va]uation, less any estimated residual value. over their expected useful economic life as follows= Asset class Computer equipment Furniture & equipm¢nt Depreciation method and rate 33 % Straight line 20010 reducing balance Trade deblors Trade debtors ar¢ amounts due from customers for merchandise sold or Se1¢c5 perforn]ed in the ordinary course of business. Trade debtors are recogni5ed initially at the transaction price. They are Subsequently measured at amortised cost using the effective interest method, less provision for impaiment. A provision for the impairnlent of trade debiors is established when there is objeciive evidence that the charity will not be able to wllect all amoun(s due according lo the original ternis of the receivables. Cash and cash equÉvaleDts Cash and cash equivalents comprise cash on hand and call dewsits. and other short-term highly liquid investments that are readily convertibl¢ to a known amount of cash and are subject to an insignificant risk of change in value. Page 16
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 Trade creditors Trade creditors arc obligations 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 uncondilional right, at the end of the reporting period. to defer settlement of the creditor for at leasl Iwelve months after the rertIng date. If there is an uncondiiional right to defer settlernent 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 ai amortised cost using the effective interest method. Fund 5tructsre Unrestricied income funds are general funds that are available for use at the trusiees, discretion in fiwtherance of the objectives of the charity. Restricted income fvnds are those grants for use in a particular area or for specific purposes. the use of which is re5trithd to that area or purpose. Pensions and other post retirement obligations The charity operates a defined contribuiion pension scheme which is a pension plan under which fixed contributions are paid into a pension fimd and the charity has no legal or constrnctive obligalion lo pay further contributions even if the fvnd does not hold sufficieni 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 Ststement of Financial Activities when they are due. If contribution payments exceed the contribution due for service. the excess is recognised as a prepayment. Page 17
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 2 Ineome from ch¥ritable aetivities Unrestricted funds General Restrieted funds Total 2024 Tot41 2023 Grdnts & donations Sundry income Fees 610.360 610.360 3.233 47,359 553.447 47.359 50.592 610.360 660,952 553.447 3 Income from other trgding activities Total funds Total 2023 Fundraising 2.659 2,659 4 Investment income Unrestricted funds General Tot21 2024 Total 2023 Interest receivable and similar income. Interest receivable on bank deposits 14,156 14.156 2,?39 5 EJpendiÉure on chgritsble activities Unrestricted funds General Restricted fun(ts Total 2024 Total 2023 Administralion Governance Depreciation Premises costs Stsff costs 15.689 40.455 5,772 3,640 30.266 447.441 56,144 5.772 i,640 30,324 515,569 58 68.128 Drug & Alcohol support 535,703 83.875 527,574 611,449 535,703 Page 18
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 6 Net Incominomtg0lng resoure&s Net incoming resources for the year include-. 2024 2023 Depreciation of fixed assets 2.110 7 Staff costs The aggregate payroll Costs were as follows: 2024 2023 Staff costs during the year included: Wages and salaries Social security costs Pension costs 415.430 28,779 22,974 340.612 23,483 19,097 467.18J 383,192 The monthly average number of persons (including senior management tcarn) employed by the charity during the year was as follows: 2024 2023 Averdge number of employees 21 19 19 (2023 - 19) of the akM)ve employees participated in the tkfined Contribution Pension Schemes. Contributions to the employee pension schernes for the year totslled £22.974 (202J - £19,097). No employee received emolurnents of more than £60.000 during the year. The totsl employee benefits of the key management personnel of the charity were £52,510 (2023 - £51.729). Page 19
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 8 Tangible fixed 955ets Furniture and equipment Computer equipment Total Cost At l April 2023 Additions 147,882 125.783 4,930 273.665 4,930 At 31 March 2024 147,882 130,713 278.595 Depreciation At l April 2023 Charge for the year 145,556 465 123,917 3,175 269,473 3.640 At 31 March 2024 146,021 127,092 273.113 Net book value At 31 March 2024 1.861 3,621 5,482 At 31 March 2023 2,326 1,866 4.192 9 Debtors 2024 2023 Trade debtors 27,398 12,199 10 Cash and cash equivalents 2024 2023 Cash on hand C&5h at bank 303 501,279 149 425.896 501,582 426,045 Page 20
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 I I Creditors: amounts falling due within one year 2024 2023 Trade creditors Other loans Other taxation and social security Other Creditors Accruals 9.839 4,414 12,035 6.458 4,044 29.036 7,880 4.876 65.290 55,987 12 Creditors: amounts falling due after one year 2024 2023 Other loans 16,868 33.038 13 Charity staths The charity 15 a company lirnited by guardntee and consequently does not have share Capitsl. Each of the trustees is liable tr) contribute an amount not exceeding £1 O towards the &ssets of the charity in the event of liquidation. Page 21
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Cumbria Addictions Advice and SolutlOnS known as CADAS Notes to the Financial Statements for the Year Ended 31 Mareh 2024 The transfers within the restricted funds are required to reflect the new approach to fund accounting. Funds now reflect the activity for which funding is received rdther than the name of the funder. 2024 Funder list Lloyd5 Bank Foundation- Funding towards core costs enabling the charity to operale county wide. The Population Health Investment Fund- Funding for health promotion in the community for Alcohol & Gambling. Francis C Scott Social Jnveslment/Reach Fund- Funding to develop Lo & No Entrepreneurial Business piece. Beacon Counselling Trusl- Funding for gambling hann awareness rdising and ernployer trdining. Cumbria Local Enterprise Partnershi Funding to develop new markets. hospitality and private healthcare supplies for CADAS@work. Lancaster & South Cumbria Independent Care Board Mental Health Trdnsforniational Fund- Funding to run educational health for people with severe mcntti health and professional training courses. CCF Furn¢ss Addictions- Funding to support Young People in Fume&s with Addictions Education. SMI Together We- Funding to provide education and health Workshops for people with severe menLql health. South Copeland GDF Community Partnership Funding to offer holistic harni prevention and hami reduction support across a range of addictions in Millom and Haverigg. Lancashire & South Cumbria Integrated Care Board- Funding for Digital Inclusion Health Education. Cumbria Comrnunity Foundation Hardship Grant- Funding for farnilies to help with the cost of living. NHS England via Integraied Care SySM Northe&si & North Cumbria- Providing intensive addictions support for clients who also have severe mental health problems. Primary Health Properties (PHP) Social Prescribing Fund- Funding towards peer support group5 in parts of Westmorland and Furness. Allerdale GDF Community Partnership Funding to offer holistic hann prevention and harni reduction support across a range of addictions in coastal Allerdale. Cumberland Building Society- Funding for gambling hamls education in Curnbria. Cumbria County Council- Funding for Vaping & Smoking Education for Children in Sch(K)Is & other educalional settings. Cumbria County Council- Funding for food and white goods for families. Cumbria Community Foundation NHS Northe&st & North Cumbria- Funding for co-o¢curring mental health and substance use support. Copeland Community Fund- Funding to offer holistic harn] prevention and harni reduction support across a fdnge of addictions throughout Copeland. Page 27
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 The Hadfield Trnst- Funding to contribute to volunteer training costs. Cumbria Youth Alliance Youth Work Qualification- Funding for delivery of youth work qualifications. Building Better Opportunities Progrdmme- Funding to support people fiwthest from the job market 'Getting Cumbria to work: Barrow & South Lak¢land project. Francis C Scott Charitable Trust- Funding towards South Manager salary. Walney Wind Farni- Funding to provide trdining for Volunteers within the aIneY Wind Farni area. Cumbria Youth Alliance Low Level Mentsl Health- Funding to develop Cu1¢U1uM for resources and trdin youth workers in addiction. The Siephenson Trust- Funding towards the work delivered in Kendal. Frieda Scott Charitable Trust- Funding for a broader Adult Recovery Service. Peer Support One to One and group work ¢ov¢ring Westmorland. Sir John Fisher- Funding to work holistically in BatTOW in Furness. Cumbria Community Foundation Trdnsforming West Cumbria- Funding for whole family interventions in West Cumbria. Westhiorland & Furness Council oifice for Health Improvement and Disparities including Supplementa] Substance Misuse Treatment & Recovery Granl- Funding for one to one and peer support group work for people using substances. Henry Smith Charity- Funding for Adult One to One & Group Service. Children In Need- Funding for Young Peoples Education. Cumbria Ofrice of Police & Crime Commissioner- Funding for staff trnining on smoking ce55ation to disseminate into support young people. Cumbria Community Foundation Bedrock- Funding by Sellafield Ltd Transforniing West Cumbri4 to Develop CHANGE With CADAS, Core & CRM. Coalfields Regeneration Trust- Grdnt Funding for Continued Support to individuals Struggling with addiction and those dealing with someone else's addiclion. Sellafield Ltd- Funding for Sport for Farnily Wellbeing. CADAS@ Work- A CADAS initiaiive to support businesses who have staff needing support with rnental health and addiction. to assist with job retention. Page 28
Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2024 15 Anglysis of net assets between funds Unrestricted 2024 To¢91 fynds General Restricted Tangible fixed assets Current &ssets Current liabilities Creditors over l year 5,482 316.856 (65.290) (16.868) 5,482 528,980 (65,290) (16,868) 212,124 Total net assets 240,180 212,124 452,304 Unrestricted 2023 Total funds Generxl Restricted Tangible fixed assets Current &ssets Current liabilities Creditors over l year 4,192 308,906 155,987) (3J,OJ8) 4.192 438.244 {55.987) (33.038) 129,338 Total nei assets 224,073 129,3)8 353,411 16 Fees payable to Independenl examiner During the period. the fees payable (excluding VAT) to the charity'5 independent examiner Community Accounting Plus are analysed as follows- 2024 2023 Independent examination 1,770 .600 1.770 .600 17 Trustees remunergtion 2nd 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 p4rty transactions There were no related party transactions in the year. Page 29