**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)**
**----- Start of picture text -----**
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
**----- End of picture text -----**
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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)**
**----- Start of picture text -----**
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
**----- End of picture text -----**
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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:
1. 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.
3. 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.
2. 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||||||||||||||||||||
Page 43
## **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
Page 44
**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**|
Page 45
**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.
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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**
## **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)_|
|---|---|---|
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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**
## **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.
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