Registered number: 02634372 Charity number: 1028663 (England & Wales)
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Trustees' report and financial statements
For the Year Ended 31 March 2025
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Contents
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 30 |
| Independent auditors' report on the financial statements | 31 - 34 |
| Statement of financial activities | 35 |
| Balance sheet | 36 - 37 |
| Statement of cash flows | 38 |
| Notes to the financial statements | 39 - 58 |
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Reference and administrative details of the Charity, its Trustees and advisers For the Year Ended 31 March 2025
| Trustees | Mr D H Knight, Chair |
|---|---|
| Mr M Ingram, Trustee | |
| Mrs A Whitfield, Trustee | |
| Mr J Di Palma, Trustee | |
| Company registered number 02634372 Charity registered number 1028663 (England & Wales) Registered office 296a Kingston Road Wimbledon Chase London England SW20 8LX Independent auditors Axis Accountants Ltd Chartered Certified Accountants Registered Auditors 8 Deer Park Road London SW19 3GY Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ |
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Trustees' report For the Year Ended 31 March 2025
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
‑ The Organisation is committed to delivering high quality psychosocial support services that
‑ Delivering safe, person centred support
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMPARISON FUNDING MODALITIES - YEAR 2024-25
AND YEAR 2023-24
1,400,000.00
1,200,000.00 972045
1,000,000.00
800,000.00
600,000.00 475992 495735
400,000.00
200,000.00 318
0.00
Contracts Grants Donations Total
Modalities of Funding Comparison
659,599.00 624,193.25 14,822.19 1,298,614.44
2024-2025
Modalities of Funding Comparison
475992 495735 318 972045
2023-2024
| Modalities of Funding Comparison 2024-2025 a Modalities of Funding Comparison 2023-2024
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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CDARS Sunshine Recovery Café
Month Total number of clients attending Total number client visits Total number of new client reg
Apr-24 90 295 37
May-24 78 310 26
VT Jun-24 80 304 29
_| AuJulg-24-24 10697 337395 2620
Sep-24 98 359 28
— Oct-24 101 382 31
VT Nov-24 100 421 23
oT Dec-24 101 469 26
Jan-25 97 488 23
-— Feb-25 94 437 23
a Mar-25 97 439 29 :
CDARS SRC Pattern of Attendance Year 2024-25
Total number of clients attending Total number client visits Total number of new client reg
469 488
421 437 439
295 310 304 337 395 359 382
—@—e—_e— 37 90 2678 2980 26 97 eo __0_o__@ 106 20 28 98 101 31 0 100 23 0 101 26 __@@_ 97 23 23 94 eo 29 97
APR-24 MAY-24 JUN-24 JUL-24 AUG-24 SEP-24 OCT-24 NOV-24 DEC-24 JAN-25 FEB-25 MAR-25
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
a bad week.”
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
The number of veterans who accessed services during this period included those with PTSD, other forms of acute mental health challenges, and extreme loneliness and isolation.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Trustees' report (continued) For the Year Ended 31 March 2025
Approved by order of the members of the board of Trustees on 9 January 2026 and signed on their behalf by:
................................................ Mr M Ingram (Trustee)
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Independent auditors' report to the Members of Community Drug and Alcohol Recovery Services
Opinion
We have audited the financial statements of Community Drug and Alcohol Recovery Services (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Independent auditors' report to the Members of Community Drug and Alcohol Recovery Services (continued)
Other information
The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
-
the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or
-
sufficient accounting records have not been kept; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Independent auditors' report to the Members of Community Drug and Alcohol Recovery Services (continued)
Auditors' responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Identifying and responding to risks of material misstatement due to fraud:
To identify risks of material misstatement due to fraud ("fraud risks") we assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. Our risk assessment procedures included:
- Enquiring of management and trustees about charity's policies and procedures to prevent and detect fraud, as well as whether they have knowledge of any actual, suspected or alleged fraud.
2.Using analytical procedures to identify any unusual or unexpected relationships.
- We communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit.
We performed procedures to address the risk of management override of controls and the risk of fraudulent revenue recognition, and the risk that management may be in a position to make inappropriate accounting entries.
We did not identify any additional fraud risks. We also performed procedures including: 1.Identifying journal entries and other adjustments to test based on risk criteria and comparing the identified entries to supporting documentation. These included unexpected revenue account combinations and journals posted to seldom used accosts during the financial year.
- Evaluated the business purpose of significant unusual transactions.
Identifying and responding to risks of material misstatement due to non-compliance with laws and regulations:
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and through discussion with the management (as required by auditing standards) and discussed with the trustees and other management the policies and procedures regarding compliance with laws and regulations
.
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.
Context of the ability of the audit to detect fraud or breaches of law or regulation: Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Independent auditors' report to the Members of Community Drug and Alcohol Recovery Services (continued)
In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Axis Accountants Ltd
Chartered Certified Accountants Registered Auditors
8 Deer Park Road
London
SW19 3GY
9 January 2026
Axis Accountants Ltd are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) For the Year Ended 31 March 2025
| Note Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 14,822 711,253 10,181 736,256 568,288 568,288 167,968 508,701 167,968 676,669 |
Restricted funds 2025 £ - 572,540 - 572,540 544,514 544,514 28,026 - 28,026 28,026 |
Total funds 2025 £ 14,822 1,283,793 10,181 1,308,796 1,112,803 1,112,802 195,994 508,701 195,994 704,695 |
Total funds 2024 £ 12,404 972,045 10,470 994,919 997,496 997,496 (2,577) 511,278 (2,577) 508,701 |
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 39 to 58 form part of these financial statements.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee) Registered number: 02634372
Balance sheet As at 31 March 2025
| Note Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 15 Unrestricted funds 15 Total funds |
78,377 728,747 807,124 (155,838) |
2025 £ 53,409 53,409 651,286 704,695 704,695 704,695 28,026 676,669 704,695 |
44,037 529,139 573,176 (111,321) |
2024 £ 46,846 |
|---|---|---|---|---|
| 46,846 461,855 |
||||
| 508,701 | ||||
| 508,701 | ||||
| 508,701 | ||||
| - 508,701 |
||||
| 508,701 |
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
However, an audit is required in accordance with section 144 of the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee) Registered number: 02634372
Balance sheet (continued) As at 31 March 2025
................................................ ................................................ Mr M Ingram Mrs A Witfield Chair of Trustees Trustee
Date: 9 January 2026
The notes on pages 39 to 58 form part of these financial statements.
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(A company limited by guarantee)
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
Statement of cash flows For the Year Ended 31 March 2025
| Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Dividends, interests and rents from investments Purchase of tangible fixed assets Net cash used in investing activities Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 39 to 58 form part of these financial statements |
2025 £ 205,358 10,181 (15,932) (5,751) - 199,607 529,139 728,746 |
2024 £ (59,850) 10,470 (33,768) (23,298) - (83,148) 612,287 529,139 |
|---|---|---|
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
1. General information
Community Drug and Alcohol Recovery Services is a private company limited by guarantee incorporated in England and Wales. The registered office is 296a Kingston Road, Wimbledon Chase, London, SW20 8LX, United Kingdom.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Community Drug and Alcohol Recovery Services meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
2. Accounting policies (continued)
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
| Short-term leasehold property | - | 20% Straight line |
|---|---|---|
| Plant and machinery | - | 20% Reducing balance |
| Fixtures and fittings | - | 20% Reducing balance |
| Office equipment | - | 20% Reducing balance |
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
2. Accounting policies (continued)
2.10 Pensions
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
3. Income from donations and legacies
| Unrestricted funds 2025 £ Donations 14,822 Unrestricted funds 2024 £ Donations 6,633 |
Restricted funds 2025 £ - Restricted funds 2024 £ 5,771 |
Total funds 2025 £ 14,822 |
|---|---|---|
| Total funds 2024 £ 12,404 |
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
4. Income
| Unrestricted funds 2025 £ Small Project Support 51,653 Suicide Prevention Programme - Wandsworth & Richmond SMS 237,890 Health & Wellbeing Programme - Community Kitchen - Veteran Support Programme - Recovery Cafe 230,723 Criminal Justice Group Engagement 75,337 Lived Experience Project 115,650 711,253 Unrestricted funds 2024 £ Small Project Support 25,867 Suicide Prevention Programme - Wandsworth & Richmond SMS 178,264 Health & Wellbeing Programme - Community Kitchen - Veteran Support Programme - Recovery Cafe 218,046 Criminal Justice Group Engagement 80,000 502,177 |
Restricted funds 2025 £ 98,322 65,400 - 296,821 19,444 92,553 - - - 572,540 Restricted funds 2024 £ 120,788 54,700 - 180,596 48,794 64,990 - - 469,868 |
Total funds 2025 £ 149,975 65,400 237,890 296,821 19,444 92,553 230,723 75,337 115,650 |
|---|---|---|
| 1,283,793 | ||
| Total funds 2024 £ 146,655 54,700 178,264 180,596 48,794 64,990 218,046 80,000 |
||
| 972,045 |
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
| Small Project Support |
Small Project Support |
Suicide Prevention Programme |
Suicide Prevention Programme |
Wandsworth & Richmond SMS |
Wandsworth & Richmond SMS |
Health & Wellbeing Programme |
Health & Wellbeing Programme |
Community Kitchen |
Community Kitchen |
Veteran Support Programme |
Veteran Support Programme |
Recovery Cafe |
Recovery Cafe |
Criminal Justice Group |
Criminal Justice Group |
Lived Experience Project |
Lived Experience Project |
Total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2025 | 2025 | 2025 | 2025 | 2025 | 2025 | 2025 | ||||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | ||||||||||
| Services provided under contract |
- | - | 237,890 | - | - | - | 230,723 | 75,337 | 115,650 | 659,600 | |||||||||
| Grants | 149,975 | 65,400 | - | 296,821 | 19,444 | 92,553 | - | - | - | 624,193 | |||||||||
| Other income | - | - | - | - | - | - | - | - | - | - | |||||||||
| 149,975 | 65,400 | 237,890 | 296,821 | 19,444 | 92,553 | 230,723 | 75,337 | 115,650 | 1,283,793 | ||||||||||
| 2024 | 2024 | 2024 | 2024 | 2024 | 2024 | 2024 | 2024 | 2024 | |||||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | |||||||||||
| Services provided under contract |
- | - | 178,264 | - | - | - | 217,729 | 80,000 | 475,992 | ||||||||||
| Grant | 146,655 | 54,700 | - | 180,596 | 48,794 | 64,990 | - | - | 495,735 | ||||||||||
| Other Income | - | - | - | - | - | - | 318 | - | 318 | ||||||||||
| 146,655 54,700 178,264 180,596 48,794 64,990 217,729 80,000 972,045 |
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
Total 2024 £ 475,992 495,735 318 972,045
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
5. Investment income
| Unrestricted funds 2025 £ Bank interest 10,181 Unrestricted funds 2024 £ Bank interest 10,470 |
Total funds 2025 £ 10,181 |
|---|---|
| Total funds 2024 £ 10,470 |
6. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2025 £ Small Projects 23,440 Suicide Prevention Programme 2,025 Wandsworth & Richmond SMS 219,141 Health & Wellbeing Programme 9,189 Community Kitchen - Veteran Support Programme 2,866 Recovery Cafe 149,230 Criminal Justice Group Engagement 68,086 Lived Experience Project 94,312 Rounding (1) 568,288 |
Restricted funds 2025 £ 98,321 65,400 - 272,332 19,444 89,017 - - - - 544,514 |
Total 2025 £ 121,761 67,425 219,141 281,521 19,444 91,883 149,230 68,086 94,312 - |
|---|---|---|
| 1,112,803 |
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COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
6. Analysis of expenditure on charitable activities (continued)
Summary by fund type (continued)
| Small Projects Suicide Prevention Programme Wandsworth & Richmond SMS Health & Wellbeing Programme Community Kitchen Veteran Support Programme Recovery Cafe Criminal Justice Group Engagement |
Unrestricted funds 2024 £ 9,658 - 179,100 - - - 230,770 86,723 506,251 |
Restricted funds 2024 £ 121,389 53,756 - 185,180 46,554 84,366 - - 491,245 |
Total 2024 £ 131,047 53,756 179,100 185,180 46,554 84,366 230,770 86,723 |
|---|---|---|---|
| 997,496 |
7. Analysis of expenditure by activities
| Small Projects Suicide Prevention Programme Wandsworth & Richmond SMS Health & Wellbeing Programme Community Kitchen Veteran Support Programme Recovery Cafe Criminal Justice Group Engagement Lived Experience Project |
Activities undertaken directly 2025 £ 100,741 58,411 169,879 207,115 17,442 77,680 98,327 57,704 82,888 870,187 |
Support costs 2025 £ 21,019 9,013 49,262 74,406 2,002 14,203 50,904 10,382 11,424 242,615 |
Total funds 2025 £ 121,760 67,424 219,141 281,521 19,444 91,883 149,231 68,086 94,312 |
|---|---|---|---|
| 1,112,803 |
Page 46
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
7. Analysis of expenditure by activities (continued)
| Small Projects Suicide Prevention Programme Wandsworth & Richmond SMS Health & Wellbeing Programme Community Kitchen Veteran Support Programme Recovery Cafe Criminal Justice Group Engagement |
Activities undertaken directly 2024 £ 71,128 38,398 114,311 109,464 45,349 64,857 121,657 64,569 629,733 |
Support costs 2024 £ 59,920 15,357 64,789 75,716 1,205 19,508 109,113 22,154 367,762 |
Total funds 2024 £ 131,048 53,755 179,100 185,180 46,554 84,365 230,770 86,723 |
|---|---|---|---|
| 997,496 |
Analysis of support costs
| Staff costs Client expenses Insurance Office expenses IT and Communication Premises expenses Legal and professional Governance costs |
Small Projects 2025 £ 886 - 233 1,698 7,153 6,537 1,239 3,274 21,020 |
Suicide Prevention Programme 2025 £ 505 - 133 1,030 1,002 3,610 708 2,025 9,013 |
Wandswort h & Richmond SMS 2025 £ 3,546 - 485 4,081 15,315 13,379 5,092 7,364 49,262 |
Health & Wellbeing Programme 2025 £ 3,696 800 605 8,203 13,034 27,932 10,947 9,189 74,406 |
Community Kitchen 2025 £ 563 - - 410 - 1,001 28 - |
|---|---|---|---|---|---|
| 2,002 |
Page 47
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
7. Analysis of expenditure by activities (continued)
Analysis of support costs (continued)
| Staff costs Client expenses Insurance Office expenses IT and Communication Premises expenses Legal and professional Governance costs Staff costs Insurance Office expenses IT and Communication Premises expenses Governance costs |
Veteran Support Programme 2025 £ 1,015 - 189 1,732 1,417 5,358 1,626 2,866 14,203 Small Projects 2024 £ 29,684 1,871 7,390 5,604 5,849 9,521 59,919 |
Recovery Cafe 2025 £ 3,578 - 470 6,242 11,328 18,767 3,376 7,143 50,904 Suicide Prevention Programme 2024 £ 9,954 132 148 595 34 4,494 15,357 |
Criminal Justice Group Engagemen t 2025 £ 584 - 153 1,186 1,154 4,158 815 2,332 10,382 Wandsworth & Richmond SMS 2024 £ 32,070 431 481 17,156 - 14,651 64,789 |
Lived Experience Project 2025 £ 653 - 146 1,279 1,095 3,948 2,089 2,214 11,424 Health & Wellbeing Programme 2024 £ 17,895 420 2,583 10,543 30,006 14,269 75,716 |
Total funds 2025 £ 15,026 800 2,414 25,861 51,498 84,690 25,920 36,407 |
|---|---|---|---|---|---|
| 242,616 | |||||
| Community Kitchen 2024 £ - 132 254 593 226 - |
|||||
| 1,205 |
Page 48
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
7. Analysis of expenditure by activities (continued)
Analysis of support costs (continued)
| Staff costs Insurance Office expenses IT and Communication Premises expenses Governance costs |
Veteran Support Programme 2024 £ 12,845 157 409 707 49 5,341 19,508 |
Recovery Cafe 2024 £ 39,226 528 2,079 8,846 40,516 17,918 109,113 |
Criminal Justice Group Engagement 2024 £ 14,391 194 216 870 - 6,483 22,154 |
Lived Experience Project 2024 £ - - - - - - - |
Total funds 2024 £ 156,065 3,865 13,560 44,914 76,680 72,677 |
|---|---|---|---|---|---|
| 367,761 |
8. Auditors' remuneration
| Fees payable to the Charity's auditor for the audit of the Charity's annual accounts Fees payable to the Charity's auditor in respect of: Independent examination All non-audit services not included above 9. Staff costs Wages and salaries Social security costs Contribution to defined contribution pension schemes Wages and salaries |
2025 £ 9,876 - 7,474 2025 £ 701,103 62,248 24,341 - 787,692 |
2024 £ - 5,760 6,932 |
|---|---|---|
| 2024 £ - - - 629,022 |
||
| 629,022 |
Page 49
(A company limited by guarantee)
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
Notes to the financial statements For the Year Ended 31 March 2025
9. Staff costs (continued)
The average number of persons employed by the Charity during the year was as follows:
| Office and management Clinical staff |
2025 No. 3 22 25 |
2024 No. 3 20 23 |
|---|---|---|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 2025 | 2024 | ||
|---|---|---|---|
| No. | No. | ||
| In the band £70,001 | - £80,000 | - | 1 |
| In the band £80,001 | - £90,000 | 1 | - |
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .
11. Tangible fixed assets
| Cost or valuation At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 |
Short-term leasehold property £ 45,993 - 45,993 45,993 - 45,993 |
Plant and machinery £ 89,315 - 89,315 79,008 2,061 81,069 |
Fixtures and fittings £ 11,694 180 11,874 9,231 493 9,724 |
Office equipment £ 44,843 15,752 60,595 10,767 6,815 17,582 |
Total £ 191,845 15,932 |
|---|---|---|---|---|---|
| 207,777 | |||||
| 144,999 9,369 |
|||||
| 154,368 |
Page 50
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
| 11. Tangible fixed assets (continued) Short-term leasehold property £ Net book value At 31 March 2025 - At 31 March 2024 - 12. Debtors Due within one year Trade debtors Prepayments and accrued income Rounding |
Plant and machinery £ 8,246 10,307 |
Fixtures and fittings £ 2,150 2,463 |
Office equipment £ 43,013 34,076 2025 £ 74,092 4,286 (1) 78,377 |
Total £ 53,409 |
|
|---|---|---|---|---|---|
| 46,846 | |||||
| 2024 £ 39,750 4,287 - |
|||||
| 44,037 |
13. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
2025 £ - 9,717 10,156 135,965 155,838 |
2024 £ 2,012 12,530 10,477 86,302 |
|---|---|---|
| 111,321 |
Page 51
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
14. Financial instruments
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Financial assets | ||
| Financial assets measured at fair value through income and expenditure | 728,747 | 529,139 |
Financial assets measured at fair value through income and expenditure comprise cash at bank and in hand.
Page 52
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
15. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds - all funds Restricted funds The Henry Smith Charity The Big Lottery Community Fund The City Bridge Trust Wandsworth IT Digital Programme Wandsworth Grants Funds Merton Adults Social Services Armed Forces Covenant Trust Fund Army Benevolent Fund Reaching and Supporting Armed Forces Communities Veterans Foundation Smith and Mount Trust The Jane Hodge Foundation SGN Safe and Warm Communities Support The Sackler Trust Prince of Wales Mackle Foundation The Poppy Factory Total of funds |
Balance at 1 April 2024 £ 508,701 Balance at 1 April 2024 £ - - - - - - - - - - - - - - - - - - 508,701 |
Income £ 736,256 Income £ 56,050 248,955 51,166 24,872 9,600 14,644 30,445 5,000 26,408 30,000 15,000 13,000 37,950 5,000 1,250 2,500 700 572,540 1,308,796 |
Expenditure £ (568,288) Expenditure £ (56,050) (224,466) (51,166) (24,872) (9,600) (14,644) (30,445) (5,000) (26,408) (26,463) (15,000) (13,000) (37,950) (5,000) (1,250) (2,500) (700) (544,514) (1,112,802) |
Balance at 31 March 2025 £ 676,669 |
|---|---|---|---|---|
| Balance at 31 March 2025 £ - 24,489 - - - - - - - 3,537 - - - - - - - |
||||
| 28,026 | ||||
| 704,695 |
Page 53
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
15. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Fixed Assets General funds General Funds - all funds Total Unrestricted funds Restricted funds The Henry Smith Charity The Wimbledon Foundation The Big Lottery Community Fund The City Bridge Trust Wandsworth IT Digital Programme Wandsworth Grants Funds Merton Adults Social Services Armed Forces Covenant Trust Fund Veterans Foundation Smith and Mount Trust The Jane Hodge Foundation SGN Safe and Warm Communities Support The Sackler Trust Prince of Wales Mackle Foundation |
Balance at 1 April 2023 £ 24,790 486,488 511,278 Balance at 1 April 2023 £ - - - - - - - - - - - - - - - |
Income £ - 519,280 519,280 Income £ 54,700 24,000 79,500 30,401 13,500 12,970 24,872 8,450 15,000 4,926 5,600 24,872 43,720 40,564 49,214 |
Expenditure £ - (506,251) (506,251) Expenditure £ (54,700) (24,000) (79,500) (30,401) (13,500) (12,970) (24,872) (8,450) (15,000) (4,926) (5,600) (24,872) (43,720) (40,564) (49,214) |
Transfers in/out £ 22,056 (37,662) (15,606) Transfers in/out £ - - - - - - - - - - - - - - - |
Balance at 31 March 2024 £ 46,846 |
|---|---|---|---|---|---|
| 461,855 | |||||
| 508,701 | |||||
| Balance at 31 March 2024 £ - - - - - - - - - - - - - - - |
Page 54
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
15. Statement of funds (continued) Statement of funds - prior year (continued)
| Small Restricted funds Total of funds |
Balance at 1 April 2023 £ - - 511,278 |
Income £ 43,350 475,639 994,919 |
Expenditure £ (58,956) (491,245) (997,496) |
Transfers in/out £ 15,606 15,606 - |
Balance at 31 March 2024 £ - |
|---|---|---|---|---|---|
| - | |||||
| 508,701 |
16. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 April 2023 £ 24,790 486,488 - 511,278 |
Balance at 1 April 2024 £ 508,701 - 508,701 Income £ - 519,280 475,639 994,919 |
Income £ 736,256 572,540 1,308,796 Expenditure £ - (506,251) (491,245) (997,496) |
Expenditure £ (568,288) (544,514) (1,112,802) Transfers in/out £ 22,056 (37,662) 15,606 - |
Balance at 31 March 2025 £ 676,669 28,026 |
|---|---|---|---|---|---|
| 704,695 | |||||
| Balance at 31 March 2024 £ 46,846 461,855 - |
|||||
| Summary of funds - prior year | |||||
| Designated funds General funds Restricted funds |
|||||
| 508,701 |
Page 55
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
17. Restricted Funds
The Henry Smith charity awarded £56,050 to deliver suicide prevention programme for people at risk of suicide. All funds were utilised in the period.
The Big Lottery Community Fund awarded £248,955 to deliver a comprehensive programme of health and well-being activities. The funds utilised during the period were £224,466 and carried forward balance to the following year is £24,489.
The City Bridge Trust awarded £51,166 to deliver a comprehensive programme of health and well-being activities. All funds were utilised in the period.
The Wandsworth awarded £24,872 to deliver IT digital programme for service user. All funds were utilised in the period.
The Wandsworth awarded £9,600 to deliver a community kitchen for vulnerable people. All funds were utilised in the period.
The Merton Adults Social Services awarded £14,644 to deliver a community kitchen for vulnerable people and health and well-being activities. All funds were utilised in the period.
The Armed Forces Covenant Fund awarded £30,445 to deliver a comprehensive programme of health and well-being activities for veterans and their family members. All funds were utilised in the period. Army Benevolent Fund awarded £5,000 to deliver a comprehensive programme of health and well-being activities for veterans and their family members. All funds were utilised in the period.
Reaching and supporting armed forces communities awarded £26,408 to deliver a comprehensive programme of health and well-being activities for veterans and their family members. All funds were utilised in the period.
The Veterans Foundation awarded £30,000 to deliver a comprehensive programme of psychosocial activities for veterans and their family members. The funds utilised during the period were £26,463 and carried forward balance to the following year is £3,537.
Smith and Mount Trust awarded £15,000 to deliver a neurodiversity support programme. All funds were utilised in the period. The Jane Hodge Foundation awarded £13,000 to deliver neurodiversity support programme. All funds were utilised in the period.
SGN safe and warm communities support awarded £37,950 to deliver energy saving support programme. All funds were utilised in the period.
The Sackler Trust £5,000 to deliver neurodiversity support programme. All funds were utilised in the period.
The Prince of Wales awarded £1,250 to deliver health and well being activities. All funds were utilised in the period.
Mackle foundation awarded £2,500 to deliver neurodiversity support programme for health and wellbeing activities. All funds were utilised in the period.
The Poppy Factory awarded £700 to deliver a comprehensive programme of psychosocial activities for veterans and their family members. All funds were utilised in the period.
Page 56
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES (A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
18. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2025 £ Tangible fixed assets 53,409 Current assets 779,098 Creditors due within one year (155,838) Total 676,669 |
Restricted funds 2025 £ - 28,026 - 28,026 |
Total funds 2025 £ 53,409 807,124 (155,838) 704,695 |
|---|---|---|
Analysis of net assets between funds - prior year
| Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 46,846 573,176 (111,321) 508,701 |
Total funds 2024 £ 46,846 573,176 (111,321) 508,701 |
|---|---|---|
19. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/expenditure for the year (as per Statement of Financial Activities) Adjustments for: Depreciation charges Dividends, interests and rents from investments Increase in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities |
2025 £ 195,994 9,369 (10,181) (34,341) 44,517 205,358 |
2024 £ (2,577) 11,712 (11,470) (22,111) (35,404) (59,850) |
|---|---|---|
Page 57
COMMUNITY DRUG AND ALCOHOL RECOVERY SERVICES
(A company limited by guarantee)
Notes to the financial statements For the Year Ended 31 March 2025
20. Analysis of cash and cash equivalents
| Cash in hand Total cash and cash equivalents |
2025 £ - - |
2024 £ 529,139 |
|---|---|---|
| 529,139 |
21. Analysis of changes in net debt
| Cash at bank and in hand | At 1 April 2024 £ 529,139 529,139 |
Cash flows £ 199,608 199,608 |
At 31 March 2025 £ 728,747 |
|---|---|---|---|
| 728,747 |
22. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund.
Page 58