Company registration number: 0258i199 Charity regisiration number= 1002201 Cumbria Addictions Advice and Solutions knoivn as CAD.4S (A compan), limited by guarantee) Annual Report and Financial Statements for the l.ear Ended 31 March 2025 C.0MmL￿lty Accounting Plus Units l & ? North IA'est 41 Talboi Srr¢et Nottingham NGI 5GL Cumbria Addictions Adiice and Solutions knom'n as CADAS Contents Reference and Administrative Details Trustees, Report 2to8 Independent Examinerfs Report Statement of Financial Activities Ioto 11 Balance Sheet 12 Statement of C&sh FIONN'S 13 Notes to the Financial Statements 14to26 Cumbria Addictions Advice and Solutions knoM"n as CADAS Reference and Administratii'e Details Trustees Susan Berriman lan Burns Colin NlcGuinness Phillippa Il'illiamson Colin Robertshaw Rik" kershaiv Secretary Rik Kershaw Senior Management Team Leigh Field, CEO Charih. Registration liumber 1002201 Cornpany Registration Number 0?585199 Registered Offiee 3-5 I'ic￿ria Place Carlisle Cumbria CAI IEJ Independent Examiner John 0￿rien, emploN'ee of Communit)- Accounting Plus Units l & 2 Nonh Il'est 41 Talbot Street N'ottinghani NGI 5GL Oglethorpe Sturton & Gillibrand LLP 16 Castle Park Lancaster Solieitors: LAI IYG Page I Curnbria Addictions Adi'ice and Solutions knoiTr'n as CADAS Trustees, Report The trustees, Who are directors for the pU￿5¢S of companN' la￿., present the annual report together with the financial statements of the charilable companN' for the iear ended 31 llarch 2025. Trustees and officer5 The trustees and officers serving during the )ear and since ihe l'ear end were as follo￿S.. Trnstees.. Susan Berriman lan Bums Colin NlcGuinness Phillippa Il'illiamson Colin Robertsham. Rik" kershaw Christine Rl'an (resigned 28 February 2025) Secretary.. Rik Kershaiv Structurey governance and man9gement Nature ofgofv'erning document The charit! is a ¢ompan}' limiied bl. guardntee and registered charif).. It is operated under the rules of its memorandum and articles of association dated 25'2,.'1991 and mosi recentl)- amended 2112122. It has no share capital and the liability of ea¢h member in the ¢￿'en( of i%'inding-up is limited io £10. Recriiilnient and appointnienl oftriistees The Board of Trustees encourages applicaiions from potential trnslees inierested in supponing the work of CADAS. Trustee opponunities are also adi"enised and promoted b)- trustees throuuh iheir oi%i] netivorks. An indu¢lion process for n¢i%' trustees is in place ii'iih onuoing irainino and developmeni opportunities for all trustees identified to support ihem in their role and promolin(y effeciii"e 20N'emance. Objectii'es and .4ctii'ities The charity. s objecr 'is specificalli- restricted to the promotion of the preN'ention of harni caused by the use of alcohol or oth¢r psvchoiropic substances and other dependencies or addiLtions. The chariN s main activities are direcied b). the pokn.ers outlined in the Nlemordndum and Artieles= .5.1 to adopt a high profile in relation to alcohol, drng, other ps)"chotropic substance, and other addictiN'e beha￿'lOUr related issues 5.2 10 stud%. the causes and effecis ol the Consumption of alcohol, other psN'chotropi¢ substan¢es. and other addiciii'e behaN"iours 5.3 to pro￿.Ide help and support to those enuaoed in or affected b). the use of alcohol, drngs, other ps}'cholropic substances, or other addictii'e behai'iour5 5.4 to specificall). address the mental health issues and other health and iyellbeing issues underpinning problematic drinking. p5￿.ChotroPtc substance use or other addiciii'e beha%'iours Page 2 Cumbria Addictions Advice and Solutions knO￿.n as CADAS Trustees, Report 5.5 to promole a better aNI'areness and understanding about alcohol, other ps)"chotropic substances. and addictive beh&viours for the benefil ol sociel! as a i¥hol¢ and in particular, the communities in Cumbria 5.6 to deliberalel!. tar(Fet children and N-oung people in the promotion of preventalive educational activities to raise aw'areness and undersianding of alcohol. drugs, other psv¢hotrOPiC 5ubsthnces, other harnifully addictive behaviours such as gambling and gaming and related issues 5.7 to encourage initiatives ￿'1th1n the communit). that reduce harni from and impro￿¢ education and a￿.arenesS of the ham from alcohol, psvchotropic substances: and other addictive behaviours, that could negatively impact mental and physical well-being 5.8 to deliberatel)- target preventatiN'e SUPFM)rt at people ￿1th specific needs and ivlnerabilities including children looked after, carers, e¥aoffenders, veterans, LGBTQ community and those who are homeless or have unstable or compromised housing 5.9 to promote and support occupational health initiatiN'es to= raise am'areness aThd understanding of alcohol, drug, ps)'chotropic substances and other addictiN'e behaviours and related issues to promote the adoption and implementation of alcohol, drug, and other ps)'chotropie SUbSL￿¢¢ policies ￿1th1n the w'orkplace io provide counselling and other suptKTrrt to indiN-idual emploTrees 5.10 lo collect, collaie and publish research and statistical infomiation in relation to alcohol, other psychotropic subsiances, and other addictiN'e behaN'iours 5.1 I to proN'ide an inforn]ation and resource facility includinu production of publication5 both printed and electronic i%,hich is readil!. accessible lo the publi¢ coi-erino matters relatino to alcohol, other psichoiropic substances, and other addictive behaN'iours 5.12 10 provide a structured counselling service for those involved in problemaiic drink, ps>chotropic substance, or other addictiN'e behaN"iours 5.13 to provide structurcd support to the families of those involN'ed in problematic drink, psychotropic substance. or other addiCti￿e behai'iours 5.14 to provide an infonnation and referral serN'ice in relation to organisations ￿1th similar or associated objects to the Charits. 5.15 io contribute to the traininu and education of ivorker5 of professional and other persons to further the objects of the Charity 5.16 to establish relations and to maintain communication M'ith other bodies existing for similar or asso¢iated objects 5.18 to organise, arrdng¢, manage, or participate in academic and other research" The benefit to the public relates to the fact CADAS offers the opportunity for people affected bv their own or someone else's hannful addictions io access timelv and effeCti￿e suppon. Page 3 Cumbria Addictions Adi'ice and Solutions know'n as CADAS Trustees, Report We can confirm the CADAS charil) S trustees 'have regard. to the Charity. Commission's public benefil guidance in iheir goi-ernance of the organisation. Summary of main acbiei'ements during the period Betii"een April 20?4 and N4arch 2025. the charity. has continued io offer the following core services count￿17de. CADAS: Adult Recoi-ery (for people aged ol'er 18 alfected b}. their own problemaiic substance use or hann￿1 addiciii"e behaN'iour) - individual programmes of support for up to 12 weeks plus access Io lonLT tem) peer support groups hai'e conlinued to be delivered across the county. C"AD.4S: Famil). and Friends (for people affected b}- someone else's problematic substance use or hamful addiciii"e behaN'iour) - individual proiprdmmes of support for up to 12 weeks plus access to lon(y temi peer support uroups are delitrered across Cumbria. CADAS: I'oullts People (this coi'ers support to individual ?¥oung people affected by their problematic substance use or ham]ful addictive behai-iour as M'ell as the proactive delivery of educaiional malerial to N"ouno people in partnership with local schwls and youth groups).e This ser¥'ice has Continued d¢liN'eTr' to thousands of children reached v'ia i'apinu hamis a￿.arenesS workshops in youth clubs and schools alongside other educaiional topics such as energN' drinks, alcohol, cannabis and gaming. CADAS: Health Promotion {thi5 is our preN-ention ser¥'ice aimed ai ihe general population) and ini.01￿.es us actii"el)" enoaginv the Communit)" il'ith health messaoes aE local e￿'¢n[S as M'ell as the promotion of diuital campaigns online. Il'e ha￿'e continued to increase kisibilitv at local fe5tiN'als and communit%. events ivhere lie haN"e reached hundreds of adulis iiiih our brief intern'entions relating to their habiis sutTounding smoking and N'aping. alcohol use and ?ambling. CADAS: Helpline (a freephon¢ helpline and Lall back service lor an!'one affected by their owi or someone else s problemaiic substance use or harrnful addicti¥"e beha%'iourl has continued to operale dail). li ith extended opening hours on Il'ednesdai till 7pm to improve access for people ivho cannot e&silJ' call during the da).. CADAS: Training (this is the education of professionals from educationffiealih and social care sectors) Il'e olTer a ran£e of courses to help oiher aoencies and their sttff support their clien15 Iviih issues relatinu io mental healih, addiction, subslance use. gamblino etc CADAS: .4t 11 ork (this sen'ice is aimed at pro¥'idinu emplo)'ers support on anj area relatino mental health. addiction. subsiance use and HR or H&'S) to Ihere are three main producis, polic), eonsultaiion. staff training and l.. I suppon for emploi'ees affcclcd bi. their problematic substance use or hamiful addiciive behaN'iour. In addition to our core seTh'ices. the charity" has had the opportunitN' lo create pilots and or collalK>rate ii'ith other partners on pro(yrammes that add N"alue. BeN'een April 2024 and Nlarch 20?5 ii"e hai'e ii-ork-ed on the folloi%"ino: 'est and East Cumbrig Family Support- The positiv'e impact of this programme in the Il'est of the county. "here M'e support families ii.irh children on the edge of care has enabled us to e.%tend the seTh'ice. Our approach is to support parents w'ith their substance use issue to help keep the famili. iogether ii'hen that is best and prevent children from entering the care sv5tem. As pan of this approach: ii"e also M"ork on parenting skills. shared langua(Fe etc. BeregI'ed bv Addiction - Il'e proi-ide l-l support and Peer Support Groups to peoplc ivho haN"e lost a loi'ed one to substance use. Some of these clienis are noi onli. nai'jtiatino the journei. ol grief. but also manaoino feelings of shame. guili (Ivhat else could the)- have done io prei-ent the deaih) and siigma. Our care helps people io understand iheir thoughts. feelings and knoii. there is SUPPOrt ii'hen the￿ are gr1e￿.]ng. Pa(ye 4 Cumbria Addictions Advice and Solutions knoiTr n as CADAS Trustees, Report Financial Review The accounts for the year ended 31st March 2025 5hoi% the charity to be in a strong position financially. TumoN'er and activity. conlinue to increase )-ear on year. Liquidit%' is gi)od. There has been a small fall in Unrestricted Resetves. Both income and expenditure have increased si?nificantly. Income is up 19 /0 at £844,000 and expenditure Is UP /0 at £734,000 reflecting increase charitable activity and we ¢urrenil)' expeci this gro￿th to continue in th¢ u￿ent )"ear. Unrestricied funds ha%'e fallen b}- £14,000 due to a deficit on Cadas at Il'ork but restricted ￿ndS have shown further strong groivth to £336,000 {£212.000) and this gi￿¢5 a good lei'el of funding for charitable activities goino into the CUÈT¢nt )'ear. With increases in actii'ittr. and hiJ inflation, staff costs have increased 200,0 10 £560.000 and this is budoeted to inCre￿e a?aiD in the current )"ear. This reflects an increase in staff numbers from 21 to 24 and cost of liwing rises ￿'hICh haN'e kepl UP M'ith irsflation. As CAD.4S is still almost entirely arant funded: the availability of grant fundinu is alwavs a concern but at present ive haN'e confidence ihal fundin{p is al'ailable for further expansion over the foreseeable future. Resen'es Our aim is to maintsin a sufficient level of reserves lo enable nomial. unfunded operdting actiN'ity' for up to a period of six months. should a shortfall in income occur. and to tak-e account of potential risks from time to time. Our polic), ensures CADAS can meet an%. unforeseen emergenc). expenditure or une.xpected dela> in an}. expecied source ()[ income. Financial Risk The folloiN'ing are headinus the financial manauement section of the charit) s risk register considered quanerlv bfv a sub oroup of the full board- The Finance and Risk. Comminee. IneffectiN'e budgetino and cash flom. manauement Failure of income generation funciions IneffectiN'e manaoement of reseTh'es Financial loss throuoh fraud or error Inadequate insurance coN'er- assets and liability, risk to Nisitors Inadequate procurement procedures Failure to meet pension requirements and contributtons Increasing lack ol funds available from traditional sources documenl Risk mitigation activities include.. Budgeting. cash floNs". the produciion of management accounts, financial fornvard planning scrutinN' by senior manatiers and The Finance and Risk Committee The use of full cosl re¢oi-er)' principles is.hen appl}'ing for funding Active oversioht of unr¢stricted in¥ome leN'els Procedures for %'etting staff,bank signatories and finance trdnsaction procedures Page 5 Cumbria Addictions Adi'ice and Solutions known as CADAS Trustees, Report Annual rei'ieii. of insurance requirements and CO￿.er Financial security targets included in broader strategic plans We onlv alloi%' funds to end the financial )'ear in deficit if ihere is an administration delaTr. Sometimes a ￿nd meets a delay {attributable to oursell'es if li'e dela%. a report or request an extension or to our funder i%'hich is often a capacity. issue ai their end) but often there is a small deficit as a result of retrosp¢ctiN'e funding. A groivino number of funders do noi rele&se a final pawment until the full project has concluded, and the report filed. Sotne uranl aoreemenl arrangements are also full)" retrospectii'e. Future Plans 20'4-20?i is the final }'ear of our three-N'ear stratevic plannino c}'cl¢ from 20.2-202). Il'e are delighted to report that li'e have made significant achiei'ements across our objectives. For example, M"e have.. Deli&'ered rele￿.ant. high qualits. educational material to thousands of young people on a range of addiction based educational topics. Delii'ered visible in person and online health prevention Tnessaoes Nvith significant amounts or enoauement that h&s led to the exploration of partnership ivork ii'ith people in the hospilalits,, food and drink sectors relatin(y to the healih and safety benefits of alcohol free Ilrinks: Gro￿￿ our peer support group nenN'ork to coi.er more geoordphical places as i¥ell as online. 'e hap'e contittued to eslablish commeriiall!" i"]able services for local businesses. resuliiTkg in more emplo)'ees taikling addiction 1s.ith the suppon of iheir emploN'er i%hilst k'eeping their jobs. Nl'e are curren(l}" iak-ino the opportunit)" to rei-iei* these sen'ices to ensure the)" delii'¢r full ￿'a]ue and impact as part of our Sirateoic planning for 2026 onH"ards. CL.RREYT STR.4TEGIC OBJECTII'ES- 2022-202): 'e hai'e prioritised four oi-erarching objeclii'es (shaped b>. need. our proaress to date and the external environment} lo help us fulfil our ambitions.. Dri￿e a prel'ention agenda Focus on earli. ham) reduction inten'entions Facilitate greater support Oplions and ensure choice Priorilise organisational sustain2bilit!' lo secure longe￿.1 foeusino our eneroies relaiinu (o the support of schools and N'outh groups in a more Strdiegic manner, we hope io.. Help Sch(￿lS become safer places. enablin(F them to tackle drug use and sales onsite. GI￿.e rhousands of i-ouno people a better experience iyhen li comes to subskinces and addiclive behai'iour eduLalion so thai ihes" haN'e ihe skills to mak'e their infornied Choices (and look aher their peers) Ivhen the)" find themselN'es in risk)" situations. Enable youno people to limit their experience of risk-taking behai'iour to their adol¢scence - ¢ducating them sufficientl). so ihai ihe). do not deN'elop addictiN'e behaviours as part of their coping strdtegies the), then take into adulthood. Prei'ent s'oung people cominu to addiction relale harni, in later adoles¢ence.'adulthood or if the). do - enable them to ask for help more quickl!." as the!. recall CADAS is an ortsanisation that can signpost them to help. Page 6 Cumbria Addictions Advice and Solutions known as CADAS Trustees, Report By engauin(y K'ith adults in the general population on relevant topics and b) deliN'ering engaging population health educalion and brief iniern'entions w'e hope to: Provide adults with education and messaging that impacts their immedialellater life health. Makes a difference for individual people. Contribute to the public purse in temis of substhnce useladdiction related comorbiditie5 by slowing doiin someone's journe). to ill health or proTr*'iding them with an alternalive. healthier path. Find a M-av of earninJraising income that enables our ￿lsible. communiry-based population health work to cover its oivn costs. By championing earlv intervention and prevention b), growing CADASI&M"ork and seeking to turn our Ivest Cumbria Family Support pilot into a countyii'ide service funded by the statutory authorities we hope to: Prevent families from breakinu doivn, prevent children from entering the care system. Support people to keep their jobs. Encourage funders to recoipnise (he i'alue of earl) in￿￿'¢ntiOt￿,pre￿.ent10n and commit to ￿ndIng ow'er-level a¢tiN'ity', nol jusl the extremel)- wulnerable. Support children ii'ith problematic behaviour&substsnce use develop different copinu strategies so that the). do not return as aduli clienls. By grom'ing our seTh-ices and increasing our reach as ii-ell &$ supporting the M'ork of others w'e hope to= Build and maintain strong relationships and partnerships with other dru&0 alcohol and addiciion aoencies. Inspire and support more generalist community serN'ices w underswidloffei addiction support in their vork i'la professional training (e.g. housin offiotnelessness. il'omen's centres, children and famil). entres). Create more opportunities for support and reach more people - in geographical places, online, and tarLTeted toiiard groups ￿'e knoiv mav be underseTr'ed such as care leai-ers, LGBTQ+ community, prevnani mothers, the deaf communitv for example. HaN'e appropriaiel). sized core CADAS seTh-ices in all areas of the county. Maintain reasonable iv&iting limes for our services and ensure CADAS clients are seen in a timely manner. B! making sustainabilitv a prioritv M'e hope to= Increase ihe percenthge of (unr¢stricied) earned and raised income. lainlain our abilit)r to secure grants io help us meet our gromlh agenda. sU￿1clentI> fund a ¢entrali5ed core team that supports delii-eTh' sthff out in comtnunities. Develop and delii'er paid for sern'ices that are commerciallN' viable. Eipand our repertoire of support across a ranoe of harniful addictions that ivill enable us to bring in more restricted funds. Groii. the contribution of ￿'01￿￿teerS in roles so as io raise the impact of their 'in kind, contributions - ultimately enablino the charity. to support more clients Page 7 Cumbria Addictions Adi'ice and Solutions known as CADAS Trustees, Report Additional Information Il'e iyould like to share our heartleli graiiiude to our ivide ranae of stakeholders and supporters {commissioners, funders. staff. volunteers, local businesses and elecied members) I4'ho give their time, their energ>. or their funds to CADAS enablin(F US to support the ¢ommunity- in the 117). that ￿'e do. Small companies proi'ision statemenl This report h&s been prepared in accordance ￿'1th the small companies regime under the Companies Act 2006. Statement of Responsibilities The trustees (ii'ho are also the direeiors of Cumbria Addictions Adkice and Solutions for the purposes of compan). la￿.) are responsible for preparino the ttuste¢s' report and the financial statements in aeeordance ivith applicable laNi and United kingdom Accoun11n￿ Srandards (United kin¢ydom G¢n¢rall&' Accepted Accounling Practice). including FRS 10? "The Financial Reporting Standard applicable in the UK and Republic of Ireland" The report and accounts hai'e been prepared in accordance i1.ith the pro￿lS1On$ in the Companies Act 2006 relating to small companies. Compan!. laiv requires the trusiees to prepare financial statements for each financial N'ear. Under compan}. laNs" the irustees must not approi'e the financial siaiements unless theN' are satisfied ihat theN' 2ii'e a true atEd fair i'ieN of the state of affairs of the charitable compani. and of the incomin? resources and application of resources: including ils income and expendilure, of the charitable compani. for that period. In preparing these financial statements, the irustees are required to- select suitable aLcounting policies and appl!. them consistentl)'- obsen'e the methods and principles in the Chariiies SORP. make jud. oements and estimates that are re&sonable and prudent. slate wheiher applicable accountinu standards. comprisinu FRS 10? hai'e been folloived, subject lo anj. material departures disclosed and explained in the finattcial stalements: and prepar¢ the finaniial slal¢ments on ihe ooing concern basis unless it is inapproprtate to presume that the charitable compan). ￿.111 coniinue in business. The (rustees ar¢ responsible for k-eeping proper accouniints records that can disclose H'ith reasonable ac¢urac)' at anN' time ihe fintsncial position of Ilie charitable compani. ￿]d enable ihem lo ensure ihai the financial siaiemenis comply ii'iih the Companies Act 2006. Thei" are also responsible for safe?uatding the asseis of the charitable compan}. and hence for tak-ing reasotkable steps for the prei'eniion and detection of fraud and other irregularities. The trustees are responsible for the mainlenance and integriti. of the cory)orate and financial inforniation included on the charitable company s iYeb51te. Legislation goi'eming the preparation and dissemination of financial slaiements ma). differ from legislaiion in other jurisdictions. The annual report il'as approv.ed b!. the irustees of the charit), on 7 ¢ and signed on ils behalf b!-. olin Robertshaii. Trustee Page 8 Cumbria Addictions Adiice and Solutions kno￿.￿ as CADAS Independent Examiner's Report to the trustees of Cumbria Addictions Advice and Solutions ('the Compan)-') Indepeudent examiner'5 report to the trustees of Cumbria Addictions AdTrryce and SolutlOD5 {'the Company.) I report to the charity, trustees on my examination of the accounts of the compan). for the year ended 31 Nlarch 2025. Responsibilities and basis of report As the charity's trustees of the Compan). (and also its direclors for the purposes of companv law) you are responsible for the preparation of the accounts in accordance iyith the requirements of the c.ompanies Act 2006 ('the 2006 A¢t')- Having satisfied m¥self that the aecounts of the Compan), are not required to be audited under Part l6 of the 2006 Act and are eligible for independenl examination, I report in respect of m) examination of )'our charity's accounts as carried out under section 145 of the Charilies Act 2011 ('the 2011 Act.). In carry'ing out m), examination I have follo￿ed the Directions given by the Charit>. Commission under section 145(5)(b) of the 2011 Act. Independent e%atniner's statement Since the Compani s gross income exceeded £250:000 your examiner must be a member of a body listed in section 145 of the 201 l Ac(. I confimi ihat l atn qualified to undertak-e the examination because l am a member and Fellow of the .4ssocia(ion of C.harit¥ Independent Examiners. ￿'hICh is one of the listed bodies. I have completed m). exxminalion. I confirn) thai no mallers hal-e come to m). attention in connection with the examination giving me cause to believe that in any malerial respe¢t= accounting records w'ere not kept in respect of the Company as required by section 386 of the 2006 Acl- or 2. Ihe accounis do not accord ivith those r¢cords; OT 3. the accounts do not compl), M'ith the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf vie￿. M'hich is not a matter considered as part of an independent examination- or 4. the accounts haN'e noi been prepared in accordance ii'ith the meihods and principles of the Statement of Recommended Practice for accounting and reportinu b!. charities [applicable to charities preparing their accounts in accordan¢e w.ith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I haN'e no concerns and haN'e come across no oth¢r matters in connection w.ith the examinalion io Thhich atlention should be draw￿ in this report in order to enable a proper understandino of the accounts to be reached. John Brien NISC, FAI.4. FCIE. emplol'ee of Communit). Accounting Plu5 Felloii of the Association of Charity- Independent Examiners Units l & 2 North Il'est 41 Talbot Street Nottingham NGI 5GL Date.. Cumbria Addictions Adi'ice and Solutions knoiTrn as CADAS Statement of Financial Actii'ities for the l'ear Ended 31 Nlarch 202) (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) LTnrestricted funds Restricted fuDds Total 2025 Total 2024 Note Income and EndoTr'ments from: Donarions and le¥acies Chariiable activities InN'estment income 4,392 4.392 822,003 17.56? 35,234 660,9)2 14,156 778,i70 17.)62 Total income 778.i70 84J.957 710,342 Expenditure on". Charitable activities (79,083) (654,4691 (733.552} {611:449) Total expenditure {79.083) 1654.4691 (733.5521 {611,449} Net (expenditure),.'income (1).696) 124,101 10.405 98.893 Nei movement in funds (1),696) 124,101 110,405 98,893 Reconciliation of funds Total funds brought for¥vard ?40.180 452.304 353,411 Total funds carried foni.ard 14 6.484 j6?.709 452,304 All of the chariry's actii ilies derive from continuing operations during the aboi-e two periods. The funds breakdomn for the period is shoM"n in note 14. The notes on paLTes 14 to ?6 forni an inteoral part of these financial statements. Pao¢ 10 Cumbria Addictions Advice and Solutions known as CADAS Statement of Financial Activities for the Year Ended 31 l¥larch 202) (Including Income and Expenditure Account and Statement of Total Recoguised Gains and Losses) These are the fitsures for the pre)'ious accountinu period and are included for compgrgtii'e purposes Unrestritted Restricted Total funds funds 2024 l%ote Income and Endow'ments from: Donaiions and legacies Charitable aciii"ities Investment income 35.234 50.592 14,156 35,234 660.9)2 14,156 610,360 Total income 99.98? 610,360 710.342 Expellditure OD: Charitable activities (83.875) (527,574) (611,449) Total expenditure {83:87i) (i27,574) (611,449 Nei income 16.107 8?,786 98.893 Net movement in funds 16,107 82,786 98,893 RecoDciliation Of funds Total ￿ndS brou(Fht fon¥ard 2?4.073 1 ?9.338 353,411 Total funds carried foN'ard 14 240.180 212.124 45?.304 The notes on paoes 14 to 26 forni an inteoral part of these financial statement5. Page 11 Cumbria Addictions Adi"ice and Solutions knoiTrn as CADAS (Registration number: 02i8i199) Balance Sheet as at 31 March 2025 2024 Filed assets Tangible assets 9.370 5.482 Current assets Debtors Cash at bank and in hand 82,142 546.864 27,398 501,582 io 6?9.006 528,980 Creditors: Amounts falling due within one l'ear (74.970) (65.290) Net curreDt assets ii4.036 463,690 Total assets less eurrent liabilities i63.406 469,172 Creditors: Amounts falling due ¥fter more than one l-ear Net assets 12 {697) {16,868} 56? 709 452.304 Funds of the charity: Restricted income funds Restricted funds 14 3J6.225 212,124 Ilnrestricted income funds Unrestricied funds ?26,484 240,180 Total funds j6?.709 452,304 For the financial )'ear ¢nding 31 Nlarch 20?5 ihe ¢harits' entitled to exempiion Irom audii und¢r section 477 of the Companies Aci 2006 relatino io stnall companies. Dire¢tor5' responsibilittes= Th¢ mcmbvTS hav'e noi requir¢d ihe charih to obtain an audii ofiis accounts for the s'¢ar in question in aCCord4￿Ce i%"ith section 476.. and The direcior5 acknoNI"ILdgc iheir re5ponsibililies for compli.ing ￿1(h the requiremen￿ of the Aci Miih respect to ac¢ountinu recordi rhc preparation of aLLOilllts_ These financial statements have been prepared in accordance ivith the special proN-isions relating to companies subject to the small companies reoime ii.irhin Part l i of the Companies .4ct ?006. Thi firtanci thiir ¢Tlltnis on pages 10 to 26 11.ere approi'cd b)" the trus1¢¢8 and auth0ri5ed lor issue on Colin Robertshais" Trustee The notes on pages 14 to 26 forn) an inteoral part of these financial statements. Page 12 Cumbria Addictions Advice and Solutions knoM"n as CADAS Statement of Cash Flow's for the Year Ended 31 March 2025 2025 2024 Nole Cash flows from operating ¥cti%'ities Net cash income 110,405 98,893 Adjustment5 to eash floil's from noD•cash items Depreciation InN'estment income 5,477 (17,562) 3,640 {14.li6) 98,320 88,377 Il'orking capital adjustments Increase in debiors Increase in creditors (54,744) 9,680 (15.199) 9.303 Net cash floiys from operating activities Cash flop•'5 from inTresting 8ctii'ities Interest receivable and similar income Purchase of tan."ble fixed assets i3,256 8?.481 17,562 (9.365) 14.156 (4.9JO) Nei cash flows from inN'eslin(p activilies 8,197 9,226 C2sh flow5 from financing ac¢iN'ities Repal'ment of loans and borroivings Net increase in cash and cash equiN'alents Cash and cash equivalents at l April Cash and c&8h equivalents at 31 IKlarch Reconciliation of Det c2sh floTh' to moi'ement in net funds Increase in cash li (16.171) (16.170) 45,282 75,537 01,58? 4?6,045 i46,864 501,582 45,282 75,537 Net fijnds at l April 2024 Nel funds al 31 Nfarch 2025 501.582 426,045 i46.864 501.582 All of the cash floivs are derived from coniinuing operdtions during the al)0￿.e t￿0 periods. The notes on pages 14 to 26 fomi an integral part of these financial statements. Page 13 Cumbria Addictions Adi'ice and Solutions knoii"n as CADAS Notes to the Financial Statements for the Year Ended 31 March 2025 l Aecounting policies Summary of signifieant accounting policies and ke!. 2ceountino estim2tes The principal accountinG policies applied in ihe preparaiion of ihese financial staiements are set out below. These policies have been consistentl). applied to all the N'ears presented, unless othern'ise stated. Statement of eompliance The financial staiemenrs have been prepared in accordance Ni'ith Accountin(y and Reportino bj. Charities-. Statement of Recommended Practice (applicable to charities preparino their accounts in accordance ￿'1th the Financial Reportino Sthndard applicable in the and Republic of Ireland (FRS I O?)} (issued in October 2019) (Charities SORP (FRS l O?)}. the Financial Re￿rtIng Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies .4Lt 2006. Basis of preparation Cumbria Addictions Adi'ice and Solutions meets the definition of a public benefit entits, under FRS 102. Assets and liabilities are iniliallv recognised at historical cost or transaction i-alue unless othern'ise stated in the releN'ant accouniino policj notes. Going concern The financial stalements hal'e been prepared on a uoing concern basis. The irustees assess Mhether the use of goin? concern is appropriale i.e. i¥"hether there are anv material uncertainties related to efv'ents or condiiions thai ma}" cast sionificant doubt on the ability of ihe charl￿. to continue as a going concern. The trustees maL-e this assessment in respect of a period of one )-ear from the date of appro￿.a[ of the financial statements. Income endoM'ment5 VoluntaTh' income includine donations: eifts: leuacies and ?rants that proi'ide core funding or are of a general nature is recognised ivhen ihe charits. has enritlemenl to the income. it is probable thar the income ii'ill be receiv¢d and thc amount can be measured ii.ith sUtTicieni reliabilitN'. Doiiali011s aiid legacies Donations are reco. are due. If contribution pa)'ments e.xceed the contribution dLte for service, the excess is recognised as a prepal'ment. 2 Income from don#tions 2nd legacies restticled funds General Total Total 2024 Donations and legacies: Donations frotn companies, trusts and similar proceeds 4.)92 4,39? 4.)9: Page 16 Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 2025 3 Income from charitgble Actii'ities Unrestricted funds General Restrided funds Total 2025 Tot¥1 2024 Grants & donations Sundry. income Fees 706.871 706,871 610,360 3,233 43,433 71.699 115,132 43,433 778.i70 8?2.003 660,9)2 4 InTrestment incotne Unrestrieted funds General Total 202) Total 2024 Interesl receivable and similar income- Interest receivable on bank deposits 17.)62 17.562 14.156 5 Expenditure on charitable a¢ti%ities Llnre5tricted funds Genergl Restricied funds Total 2025 Total 2024 Administration Govemance Depreciation Premises costs Staff cosls 55,240 5.565 5,477 29.120 559.067 67.543 5,565 5.477 30,553 6?4.414 56,144 5,772 3,640 1,4i3 65.347 515.569 79.08) 654.469 733,552 611.449 Page 17 Cumbria Addictions Adl'ice and Solutions knoiTr'n as CADAS Notes to the Financial Statements for the Year Ended 31 March 2025 6 Net incomingloutgoin¢T resources Nel incoming resources for ihe >'ear include: 2025 2024 Depreciation of fixed assets 5.477 3,640 7 Staff costs The aggregate pa}'roll costs Ni'ere as folloM's= 2025 2024 Staff costs during the ytAr ineluded: Wages and salaries Social securiry costs Pension costs 500,026 415.430 28,779 22.974 560,466 467.183 The monthls. aN'erage number of persons (includino senior managernent leam) eMplo￿ed b). the chariN' during the J'ear iyas as follow"s.' 2025 2024 Ai'erage number of emplo)'ees 24 21 18 (2024 - 19) of the aboi'e emplo)'ees participated in the Defined Contribution Pension Schemes. Contributions to the emplo}'ee pension schemes for the s'ear toialled £26,142 (2024- £2:,974). The number of emplo)-ees whose emoluments fell NN'ithin the following bands ￿7S.. 2025 2024 £60,001- £70.000 The total emplo)'ee benefils of the ke!. manaLTement personnel of the charit). ￿"¢re £62.-108 (2024 - £52,510). Page 18 Cumbria Addictions AdTr'ice and Solutions knoThn as CADAS Notes to the Financial Statements for the Year Ended 31 March 202) 8 Tangible fixed assets Furniture gnd equipment Computer equipment Total Cost At l April 2024 Additions 147,882 130.713 9,365 278,595 9,365 At 31 hlarch 2025 147,882 140,078 287,960 Depreciation At l April 2024 Charge for the year 146,021 127,092 5,10) 273.113 5,477 Ai 31 Nlarch 2025 146.393 132,197 278,590 Net book value At 31 Nlarch 2025 ,489 7,881 9.370 At 31 Nlarch 2024 1.861 3,6?1 5,482 9 Debtors 2025 2024 Trade debtors 27,398 10 Cash and c¥sh equii'alentS 2025 2024 Cash on hand Cash at bank 208 i46.656 303 501 ?79 546.864 501,582 Page 19 Cumbria Addictions Adi'ice and Solutions knoiTrn as CADAS Notes to the Financial Statements for the Year Ended 31 March 2025 I I Creditors: amounts falling due w'ithin one )'ear 2025 2024 Trade creditors Other loans Other i&xation and social securiry Other creditors A¢¢ruals 5,118 12,035 14,987 5.551 37.279 9,839 12,035 7,880 4.876 30.660 74,970 65,290 12 Creditors: amounts falling due after one )'ear 2025 2024 Other loans 697 16.868 13 Charity status The ¢haritv is a compan). limited b). guarantee and consequentl). does not have share capiial. Each of the trnstees is liable to contribute an amount nol exceeding £10 toi*ards the assets of the charity in the efvent of liquidation. Paoe ?0 Cumbria Addictions AdNice and Solutions knomn as CADAS Notes to the Financial Statements for the Year Ended 31 March 202) 14 Funds Balance at l April 2024 Balance At 31111grch 2025 Incoming resources Resources expended Transfers Unrestricted funds General Free reserves 69,073 32,237 (29.826) 71,484 Designated cADASQ>￿'ork Property reserve Contingency reserTr*'e 16,107 80,000 7).000 33,150 (79,083) 29,826 80.000 75,000 171,107 {79,083) 29.826 155,000 Total unrestricted funds 240,180 6).387 {79,083) 226,484 Restricted funds Adult services Parent & Carer Population Health Young People Volunteers Core (restricted) 40.788 32.456 (1,421} 10,370 246,743 54,295 50,238 100,757 2,000 3?4.537 (176,436) (84,029} (48.728) (40.948) 111,095 2,722 89 70,179 2,000 150,140 1 ?9.931 {304.3?81 Total restricted funds ?12,124 778.570 (6i4.469) 336 ??5 Total funds 4)2,304 843,957 {733,ii2) 562,709 Page 21 Cumbria Addictions Advice and Solutions kno)Tr'n as CADAS Notes to the Financial Statements for the Year Ended 31 March 2025 Bglance at I April 2023 Incoming resources Resources expended Balance at 31 ,IIarch 2024 Transfers Unrestricted fuDds General Free reserves Core unrestricted 69,073 69,073 20.5?6 1?0.5*6) 69,073 ?O.i?6 (?0.5?6) 69,073 Designaled CADAS@Ns"ork 79.4)6 (63,349) 16,107 80,000 Property reserve continuenc￿. reserN'e 80,000 75.000 75,000 15i.000 79,4)6 16),3491 171,107 Totgl unrestricted funds ??4.073 99.98Y 18).8751 240.180 Restricted Aduli services Parent & Carer Population Health I'oung People Core IrestriLted) Llovds Bank Foundation Hardship Grant Social Prescribing BBO South FCST -N'orth and Ivest Nlanager 11 alne). Nl'ind Fann CY.4 - Loiv level mental health Frieda Scott Charitable Trust 142,?66 86.745 (115.823) {6?:089) 14,345 7.800 40,788 32,456 7.585 25.461 57.191 298,697 (35.467) {49:7_; (264,463) 1.000 2.911 95.697 (1,421} 10,370 129,931 18.501 1,222 {18:501) {1.2?2) 9.800 3,903 (9,800) (3,903} 4.510 14.510) 1,000 (1,000) 1,411 (1,411) 15,015 {15.Oli) Page 22 Cumbria Addictions Advice and Solutions known as CADAS Notes to the Financial Statements for the Year Ended 31 March 202) Balance at I April 2023 Incoming resources Resources expended Balance at 31 l¥Iarch 2024 Transfers CCF Transforming IN'¢st Cumbria (Sellafield) CCC OHtD Children In Need CCF Bedrock Coalfields Garfield 11.'eston Workplace 6.800 10,155 (6,800) (10,155) 500 15,125 1,441 6,384 25,986 (500) (15.125) {1.441) (6,384) {25,986) Total restricted funds 129.J38 610.360 (527.574) 212,124 Tot91 funds 353,411 710.34? {611,449) 452,J04 The transfer to the CADASna ￿Ork designated fund is to co￿'¢r the deficit on this fund actiN'ity. Funder list 2024-25 Llol'ds Bank Foundalion for England & IN'ales -Funding to￿.ardS core costs enablin count). M'ide. the charity to operate The Population Health Investment Fund - Funding for health prornotion in the community for Alcohol & Gambling Francis C. Scott Social In%'estmentlReach Fund - Funding to deN"elop Lo & No Entrepreneurial Business piece. Beacon Counselling Trust- Funding for gambling hami aM"areness raising and emplO￿¢r training Cumbria Local Enterprise Partnership - Funding to dei-elop neiv markets. hospitality. and prii'ate healthcare supplies for CADAsna ￿￿'0rk Cutnbria C.ommunih' Foundation Transfonnints ￿,¢$1 Cumbria. Nl'e5t Cumbria, to Desion mental health and i%"ellbeing ￿'Ork-shOps. Funding bJ' Sellafield Ltd, Transfom)ing Lancasier &. South Cumbria Independent Care Board Nlental Health Transfonnational Fund - Funding to run educational health for people li ith sei'eie mental health and professional trainino courses. C.CF Furness Addictions - Funding to support Young People in Furness M-ith Addiciions Education SNU ToLFether Nl'e - Funding to pro%'ide education and health i%'ork5hops for people %%'ith severe mental health. South Copeland GDF Communit! Parthership - Funding to offer holistic ham) preN'ention and hann reduction support across a ran(Fe of addiclions in Nlillom and Haverigg. Charles HaN'Ni'ard Foundation - East Family Seti'ice Supporting I'ulnerdble Families impacted by Addiction. Pa(Fe 23 Cumbria Addictions Adl'ice and Solutions knom'n as CADAS Notes to the Financial Statements for the Year Ended 31 March 202) Francis Scott Trust- East Famil). Service Supportino Vulnerable Families impacted by Addiction. Allerdale GDF Communit! Partnership - Fundin¢F lo offer holistic ham pr¢￿'¢nI]Qn and ham reduction support across a range of addictions in coastal Allerdale. Cumbria Countv Council - Fundino for Vapino & Smoking Education for Children in Schools & other educational settinos. Cumbria Communit! Foundation NHS Northeast & North Cumbria - Funding for co-occurring mental health and substance use support. Copeland Community Fund Fundinip to offer holistic hami pre￿.entiOn and hami reduction support across a range of addiclions ihroughoul Copeland Cumberland Council CommuniN' Investtnent - Provision of Vapino Harnis A￿arenesS & Education Programme for I'oung People and Early Years InterTr'ention. Westmorland & Furness Communit¥. Grant Eden Districi development project expandinu deliN'er)' in the Eden Area. Contribulion to costs to upgrade IT and Data Westmorlarkd & Furness Community. Grant- South Lakes - Office & IT up(Jrade in South Lak"es. The Hadfield Trust- Funding to contribute to N'olunteer training costs Cumbria Youth Alliance Loi%" LeN'el Nlenlal Health - Fundino to develop cu￿]CUluM for resources and train youih workers in addiction. The Stephenson Trust- Funding tom'ards ihe ii-ork delivered in Kendal Sir John Fisher - Funding to ivork holisticall). in Barr0￿. in Furness Cumbria Communi￿. Foundation Trdnsforniin{p IA'est Curnbria - FundinL7 for H'hole famil). inleTh'erktions in Ivest Cumbria Westmorland &. Fumess Council OITiLe for Health Impro￿.eMenl and Disparilies includinu Supplemental Substance iKIisuse Treatment & RecoN'ery' Grani - Funding for one ¢0 one and p¢er support group M'ork for people using substances Henr)" Smith Charit)" . Funding for Aduli One to One & Group Ser%'ice DaN'id Allen Cumbria Police, Fire and Crime Commissioner - Funding for Junior Ciiizenship Scheme. Cumbria Community. Foundation Bedrock- Fundino CFL4NTGE Il'ith CAD.4S. Core & CtLIi b). Sellafield Ltd: Transformina Il'e5t Cumbria, to Develop Coalfields Regeneration Trust - Grant Fundin(p for Continued Support to indii'iduals strug¥ling ivith addiction and ihose dealing ii'ith someone else's addiction. Garfield Il'eston Foundation - Contribution lo oi'erall operating costs. Sellafield Lid - Funding for Sport for Famil). Wellbeing. Paoe 24 Cumbria Addictions Advice and Solutions knoiTr n as CADAS Notes to the Financial Statements for the Year Ended 31 March 2025 Cumbria Community. Foundation - UK Shared Prosperit), Fund and Rural England Prosperity Fund 30 - Funding for Business Support- Cadasnail'ork lid Copeland GDF Communit), Partnership - Creating a Healthier Communit). in Nlid Copeland Area. Cumbria Communits Foundation - Lfk Shared Prosperil)" Fund and Rural England Prosperity. Fund - Funding for voliinteers e.xperiencinu disad%"antage relating to Mental health issues to undertak-e an accredited training ¢ourse improi'ing emplo)'abilits'. Office for Health ImproN'ement and Disparities. Supplementary Substance Misuse Treatment & Re¢0￿Cry Grant for the deK'elopm¢nt and faciliiaiion of specialist bereaN"ement SUPPOrt. Health InnoN'ation North East and North Cumbria Ltd - No Pain, All Gain Project. M>. Lakeland Fund - To fund running costs to maintain and extend ser%'ice to help substance users and their families in the South Lakes area. Cumbria Council - Stop the Start.. Young People Stop Smokints and Vaping Support and Education Programme Robinson Family Fwid - Contribution lo salary costs for the N.'apino Harms ANI'areness and Education Programme in the Barroiv area. CADASrna Work- A CAD.4S initiatiN'e to support businesses who ha￿¢ staff needing support with mental health and addiction, to assist ivith job reiention. Paue 25 Cumbria Addictions Advice and Solutions knoTrTrn as CADAS Notes to the Financial Statements for the Year Ended 31 March 2025 15 Analysis of net Assets betw'een funds Unrestricted 2025 Total funds General Restricted Tanuible filed assets Current assets Current liabilities Creditors over l )'ear 9,370 292,781 (74,970) (6971 9.370 629,006 (74,970) (697) 336,225 Total nel assets J)6.225 56? 709 l.-nrestricted 2024 Total funds General Restricted Tangible fi.xed as5els Current assets Current liabilities Creditors over l )'ear 5.482 316.8£6 {6 j ?90} {16.8681 i,482 528.980 {65.290) (16,8681 212,124 Total net assets 240.180 21? 124 452,J04 16 Fees pa)'able to independent eiaminer Durinu the period. the fees pal'able (excluding I'ATI to the chariTh s independent examiner Community, Accounling Plus are anal)'sed as folloii's". 2025 2024 Independent examination ,840 1,770 1.840 1,770 17 Trustees remvneration and eipenses No Iruslees. nor aTr)' persons connected ivith them: haN'e receii'ed an). remuneraiion from the charity, during the 'ear. No trustees haN'e receiN'ed an). reimbursed expenses or an!" other benefits frotn the charity. during the )'ear. 18 Related part!. transactions There ii.ere no related part). transactions in the )'ear. Paoe 26