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 Oppor￿nItieS 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 procedu￿5 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 I￿al 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 co￿rdination - 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 Cur￿ntlY 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 staff￿ank 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 obj￿tIveS. 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.
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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. housin￿oMe1essnes5, 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 gro￿th
agenda.
SU￿1clent1Y 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 f￿anCIal 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 I￿egular1ties.
The trustees are responsible for the maintenance and integrity of the co￿ra1C 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 MeM￿r 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 pro￿ls1onS 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 sta￿Ments.
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.
InV￿t￿e￿I 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(1￿lY 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 Se￿1¢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 re￿rtIng 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 Incomin￿omtg0lng 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 SyS￿M 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 Cu￿1¢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