2021-03-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Annual Report 1 April 2020 – 31 March 2021

Contents
Chair’s foreword	1
Trustees’ annual report (Including strategic and
impact report
Our impact	2
Supporting our people	15
What’s next?	18
Legal and administrative information	20
Structure, governance and management	21
Financial review	23
Independent auditors’ report	25
Financial statements	28
Consolidated statement of fnancial activities
Consolidated and charity balance sheets
Consolidated cash fow
Notes to the fnancial statement

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Life transformed.
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Foreword

It has, in many ways, been a difficult yet positive year for WDP as well as one of significant change. The pandemic remained a key focus as we are learning to live and work in a COVID-ridden world. We have adapted and adapted well thanks to the hard work of our staff and volunteers. I therefore once again extend my heartfelt gratitude for the commitment, flexibility and compassion demonstrated by our staff, our volunteers, and my fellow members of the Board. I also thank the many partners we work with especially our commissioners who have worked closely and supportively with us. The challenges we have faced together have at times seemed unrelenting, but they have never been unsurmountable.

feedback from our service users and frontline staff to be heard, and we have been encouraged to find it reflected in the review.

In 2020, we recruited a new Chief Executive Officer. Anna Whitton joined us in July 2020 and in August 2020 Brian McGinn joined as our new Director of Finance & Resources and has subsequently become our COO. Together, they bring significant experience of the voluntary sector including specific drug, alcohol, and care sector experience. They add enormous value to our established leadership team, and they are applying their considerable skills to further our reach and impact. Indeed, there is already good evidence to demonstrate the effect they have had.

We exist to make a positive difference to people’s lives

Due to the COVID-19 pandemic, 2020-21 was a unique year. That did not change our focus on making a difference. It did, however, mean that we had to do things differently. This is one of the things we do best – innovating, adapting our approach and co-designing activities that will genuinely transform people’s lives.

We are grateful to our staff, volunteers and partners for their significant commitment and contribution to keeping services open and safe throughout the pandemic. Our commissioners enabled important adaptations and flexibility, which we appreciate. WDP services are true partnerships both internally and externally. By working together, we have continued to support service users and their families to achieve significant, life-transforming change.

“You’ve taught me so much and created a safe space for me to open up and be my true self. You are amazing at what you do. I will continue to use the techniques you taught me when I feel down.”

At WDP, we are committed to supporting the

development of resilient, empowered communities. This year was no exception. We were not only able to adapt effectively in continuing to reach those most in need, but we were also able to innovate. We implemented new services and we have demonstrated enormous strength in the face of significant and sustained challenges.

This Annual Strategic & Impact Report showcases just a few of many examples of the excellent outcomes and activities delivered by our teams, while at the same time learning from the adaptations that were made to respond to the pandemic. Alongside this, we actively contributed to the Independent Review of Drugs (Part II), enabling important

Looking ahead, we will continue to build on the work that we have started, for example by developing a sector-leading approach to the recruitment and retention of an exceptional workforce. We will continue to reach more people through new contracts, partnerships and through innovation that makes a genuine difference. We will do all of this together, recognising the importance of sharing our learning and valuing the voices and perspectives of our service users, staff, commissioners, and partners.

Yasmin Batliwala MBE

Chair of WDP

Against the backdrop of the pandemic during 2020-21:

We reached 90%[of our] services delivered over 15,000 better outcomes people through than the national our services. average.

Sam’s story

I was doing ok until the first COVID lockdown hit. My medication for my mental health was stopped because they thought I had traits of bipolar. My counsellor just gradually didn’t ring me anymore. And because I didn’t have anything, I started self-medicating with cocaine and alcohol, and it just spiralled. I tried to deal with it all myself.

I self-referred myself to WDP, because [my children were taken away] and I wanted to do everything I could to make sure they could come home. My keyworker was really friendly, she would tell me that I could do it. I trusted her and felt like I could talk to her. I was listening to other people’s stories in a group, and I thought ‘I want to be a keyworker’. So, I decided I wanted to do all the training and self-development to become a keyworker. I started aftercare and after only 2 weeks, the opportunity to do the NOVA course came up. I felt like [NOVA] showed me how to love myself and how to have boundaries. Because I never ever had boundaries before and it helped me.

During the Next Steps course, we did a meditation and all I could see was all my children together in our house, as it is now. That group gave me a focus. I used to always think about the worst scenarios, like ‘my children are not going to come home’. That’s when I learnt my saying, ‘It’s not you can’t, it’s you can’.

[The groups] helped me realise what’s inside of me. It was like anything is possible, you just have to believe in yourself. And that’s it, I’m determined. I asked my sister and brother, “Do you think I’m back to me?” and they said “No, you are reborn. You are a completely different person.” The way I speak, the way I act, everything – and it’s all because of WDP.

I didn’t do it all by myself – I did it with all the people in the groups, my keyworker, everyone I’ve spoken to along the way have helped me to get to where I am now.

I’m now doing the peer mentoring course and it’s really good, we’re learning so much. When we were doing the [role play] and I was the peer mentor, I thought ‘this is what I want to do’. I thought I wanted to do it before but now I KNOW. I want to show people it can be done. I want to be the proof that even though you are down, if you have a focus, if you have one thing you really want, you will do anything to achieve it.

I asked ‘Do you think I’m back to me? […] and they said “No, you are reborn. You are a completely different person”. The way I speak, the way I act, everything –and it’s all because of WDP’.

I’m now eight months’ clean and I’ve never felt better in my whole entire life.

We didn’t stop delivering – we found more ways of making a positive difference.

Our multi-disciplinary COVID-19 task group navigated an effective response to keep our services running. The important and impressive work of this group was also recognised during our ISO 45001 and 9001 inspections. Giving continual support, listening and providing clear information to our staff, service users and partners kept us safe. 100% of our community services kept their doors open and continued delivering to vulnerable people.

Our service users told us that accessing our services by phone or online helped them to:

Access support more easily – travel costs and time were saved; people were also not exposed to potential relapse triggers they might encounter on their journey.

Meet and befriend people they may not have otherwise – our pan-organisation online groups allowed them to meet people from other locations and speak to people they may not have met in a physical setting.

Alleviate anxiety of attending services/seeing someone in person – service users suggested this could particularly benefit those who might be worried about attending in person for the first time.

We took services to people – using online video conferencing and telephone support as well as delivery services. With service locations continuing to function too, we enabled service user choice over how they stayed connected and were able to adapt to the needs of the most vulnerable.

More than items 3,700 were delivered, including toiletries and non-perishable food items.

We developed new partnerships with Hermes and InPost to get essential items to service users via our Capital Card Shop On Wheels.

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“It is very important
for me to know that
there is somebody
out there thinking
about me as I have
been shielding since
March 2020. Thank
you for the lovely
parcels.”
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“Thank you ever so much for helping both myself and my child to get through those difficult times.”

We continued to clinically innovate.

We were an early adopter of Buvidal, a prolonged-release version of Buprenorphine, as an important option for our service users. Buvidal is administered as a monthly injection, compared to supervised consumption of Buprenorphine (an opiate substitution medication) several times per week. It was initially launched in our Redbridge service, but we made sure that this important innovation was able to reach more service users during 2020-21.

“This has been a great example of partnership working. It will support good clinical outcomes and give service users greater autonomy to focus on other aspects of their lives.”

“Stigma is something our service users experience every day, from themselves and others. This option gives a break from it and offers a taste of normality. This can be a very powerful tool psychologically to move forward in their recovery journey.”

Dr Della Santhakumar, Clinical Lead, R3 (WDP’s Redbridge service)

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FREE OF
Hep C
AT
WDP
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Our BBV testing uptake increased by 114%*

Dr Arun Dhandayudham, WDP Medical Director

We worked closely with our pharmacy partners to support safe, connected services by offering comprehensive and localised workshops for their staff. Information sessions and training around Hepatitis C testing and treatment were well received and looked at how pharmacies can support efforts to work towards the elimination of this serious but largely curable virus.

We also offered pharmacy staff training in the administration of the life-saving opioid overdose reversal medication, Naloxone. As a result of these sessions, many of our pharmacy partners signed up to distribute take-home Naloxone to service users and their loved ones.

“Very helpful information and understanding of how Naloxone works. I would like to provide the Naloxone service as I believe it will help my patients in times of need.”

We continued to prioritise our learning to improve our services. As part of our commitment to provide safe and high-quality services and to further develop as a learning organisation, we brought additional resource into our Quality team. We invested in extra capacity and expertise to assist with the roll-out of a new audit framework.

“The test was quick and easy to complete, I wish I’d done it sooner.”

COVID-19 changed and exacerbated the risks and issues affecting many of the people that we support. We increased our capacity to respond to this, tailoring support to our services to help keep service users safe and engaged, whilst monitoring risks impacted by lockdowns and ongoing restrictions.

We committed to eliminating Hepatitis C in our services by 2023 and are working in partnership with Gilead Sciences to encourage uptake of testing and treatment among our cohort.

“I am so relieved I got the test done as it came back negative and the results came back quickly, it stopped me from worrying.”

*In our adult community services between September-December 2020, compared to the same three-month period the year before.

We welcomed new services to the WDP family

Greenwich

In April 2020, we mobilised an integrated substance misuse service for adults in Greenwich. The transfer of this new contract was achieved both safely and effectively, in a very different context due to the pandemic.

“[We] have been really impressed with the commitment and resilience that the entire staff team at WDP have shown. The service launched just days into the national lockdown. Not only were the staff adjusting to the new services, but they also had to simultaneously adopt rapid changes to ways of working that would have been a challenge in ordinary circumstances. The fact that staff and volunteers were able to respond so well has meant that many vulnerable individuals have been kept safe. Many more have maintained their engagement as a direct result of the dedication of their support workers and the peer support provided through the WDP service.”

John McGirr, Drug and Alcohol Strategy Coordinator/Contract Manager for Adult Drug & Alcohol Services, Royal Borough of Greenwich

In 2020, we also started providing a new mental health outreach service to young people in Brent. This service joins our growing portfolio of young people’s services. This new street-based mental health service works alongside WDP’s ELEV8 young people’s substance misuse team in the borough to provide support to young people under 25 years old. It takes a trauma-informed and person-centred approach.

“The tools you have given me have really changed my life so thank you for the bottom of my heart for making me feel safe from the moment we started our sessions together.”

In January 2021, we launched a new lateral flow testing and COVID vaccination programme to support and protect rough sleepers in Redbridge. This was one of the first services in the country to offer testing and vaccinations to this vulnerable group

We supported more service users into work

IPS Into Work

We are proud of the continued development of our employability service, IPS Into Work. Our intensive and personalised IPS service is provided by expert employment specialists who understand the ebbs and flows of recovery. Our dynamic and innovative team importantly, believes that anyone that wants to work can work.

During 2020-21:

263 468 73 ENGAGEMENTS REFERRALS JOB OUTCOMES

Some of these roles included a Resident Concierge, Restaurant Food and Beverage Delivery Driver, Multiskilled Operative, Labourer, Traffic Warden, Senior Accounts Payable and a Helpdesk Customer Service Operator.

Read our 2019-2021 Impact Report to hear about the success of IPS Into Work from our service users, partners & commissioners https://www.wdp.org.uk/ips-impact-report

We developed our partnerships

We launched an important new partnership with the Shannon Trust, which will support us to deliver peer-led literacy support as part of a tailored and holistic service offer.

We also joined Collective Voice, the national alliance of drug and alcohol treatment charities, which works together to ensure the voice of the drug and alcohol treatment sector, and the people who use its services, is heard in policy and political discussions.

Leo’s story

I didn’t pick up my first drink until the age of 20 but from that point, I drank very heavily. In the mid-1990s, cocaine became part of my story as well and the consequences started to kick in.

By 2000, I was completely out of control, hanging on to my job barely, and went to the first of six treatment centres. When I left, I should have gone to a ‘dry house’, but I chose not to – I wanted to return to work. I returned to work five weeks after leaving and relapsed within a week. By 2001, my employer said, “We need to part company with you”.

In 2002, I sold a property for quite a sum of money. But if you’ve got a cocaine habit of at least 1-2 grams a day and you are drinking, buying holidays, sports cars, that type of thing – by 2008, the money had gone. From then until a year and half ago, I started to claim benefits and was doing odd jobs, manual jobs, gardening.

I was very fortunate as I ended up engaged with a treatment service (now WDP) and a housing officer found me a secure roof over my head. But up until a year and a half ago, I had become a hermit. I didn’t engage with life, with people, and I wasn’t in a good place. I was so lonely, worried, and fearful, and I didn’t know what was going to happen.

But things changed infinitely for the better 18 months ago. I had tried to commit suicide but was lucky – I woke up, I escaped, I got away with it. I then reconnected with WDP and was also referred to the IPS service.

My employment specialist carried out a detailed assessment and really got to know me. He wanted to know my journey and understand what my needs were. He then put together a tailored support package. He was very helpful with my CV as there were some significant gaps which we jointly addressed. He would send through jobs every week based on what I wanted, which was a customer service position.

One job was with a US corporate hospitality and food company, and I had to answer some questions by video. They said they were very happy with my interview and offered me a job. I am now working there and about to start another job as an events steward. My focus for this year is working for these two companies and then I’ll start to think about what’s next.

IPS has been an extraordinarily supportive tool to me returning to normality. It builds your self-esteem, your self-worth, and it provides structure and socialisation once you are back in work. I am very grateful and couldn’t commend them more highly.

Clara’s story

The first time I got in touch with WDP, I was pregnant and I’d been in recovery for about a year. I’d been to rehab and wanted to know what support was around me when I came back as I didn’t know how I’d act after I had the baby.

When my daughter was about 3 or 4, I started getting a bit of anxiety, like an adrenaline rush going up but also a sadness. I couldn’t find a balance. Even though I wasn’t drinking, I got in touch with WDP, and they got me some counselling and I started going to groups.

But then I had a relapse. Apparently, I turned up at WDP one day quite intoxicated. I didn’t think I was as drunk as I was. But straightaway, they put me on the programme.

There was a couple of times where I was just like “I need to stop drinking” [...] And WDP did listen, I think because I had so much determination. I wanted to be clean. I knew I had to stop, there was no other choice.

Then I got a home detox and that worked for a bit. It wasn’t down to WDP not working, that was down to me. Because I had put myself in a situation where I was overwhelmed – I took on too much and I relapsed again.

But WDP never turned me away. They never, ever judged me. I didn’t feel any time that I couldn’t pick up the phone and say, “I need help.” They really listened to what I was saying, and they knew that I was determined to stop. Even after the first and second time but I still failed, but they still took me back. You know how you are sometimes fearful of the shame of it. I didn’t feel that in there. [After doing NOVA and Next Steps courses] I have completely changed my way of thinking. I’ve noticed and everyone around me has noticed how much I’ve changed.

I think it’s because [WDP] understand, they get it. You’re not another [case] file to them, you’re a human with problems. And it doesn’t matter if you turn up at the door pissed drunk and you’ve fallen to the floor. Or you go in there smiling and chirpy. The door is open and they take you in. There’s no discrimination in what part of addiction you are in. And I think that’s the difference for me.

“I have completely changed my way of thinking. I’ve noticed and everyone around me has noticed how much I’ve changed.”

Even now, I’m not with WDP because I’ve been in recovery, but I know for a fact, I can pick that phone up and they are there. I’ve got WDP on my side, I’m alright!

Supporting our people

Working with our staff and volunteers to keep them safe, supported and connected was a key priority during 2020-21.

For many people, this meant spending more time working remotely from home which although initially challenging, had many benefits. We heard positive feedback from staff about ,

...being able to spend time with a client without the interruptions experienced when working in a building-based setting.

In feedback surveys that we carried out during 2020 with staff, volunteers, and service users , 71% of service users and 92% of staff and volunteers felt that remote delivery should be embedded into normal practice. However, all surveyed felt strongly that it should complement but never replace in-person support.

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92% 71%
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Those who felt that remote delivery should be embedded into normal practice.

WDP staff

WDP service users

“I believe that the [video call] support allows us to be closer to the client due to all the non-verbal information we can obtain [rather than with] the telephone support, although the latter sometimes works as an emotional unblocking due to the greater anonymity.”

Our Volunteer Counsellors maintained sessions with their service users by both telephone and video calls. Although it took some getting used to, on both sides, some found that service users “preferred telephone sessions” as it helped them to better fit the appointments into their lives, especially during the pandemic. Some service users even said that if they couldn’t have sessions remotely, they wouldn’t have been able to attend them. Our Volunteer Counsellors said:

“Using the phone has been practical and convenient and has worked well. It allows me to focus solely on the words of the client. Where I have used [video calls], this has been even better with the extra layer of visual communication”.

Supporting each other

“The one thing that I will always remember about the last year and working for WDP is that I never felt alone.”

Many in our workforce were working remotely more or for most of the time during 2020-2021. This was a big adjustment to how people worked, as well as taking place during a challenging time both inside and outside of WDP.

We provided a range of opportunities for staff and volunteers to stay connected to each other, and the organisation as a whole, and also different options for accessing wellbeing support.

Some examples of what was available include: informal catch ups with our Senior Management Team (SMT), virtual coffee mornings, mindfulness sessions, online team quizzes, and Lunch and Learn sessions (which showcased the work of external agencies and supported learning and partnership working).

Staff told us that working remotely also provided them with a better “work life balance” which allows them to work on their own wellbeing, with one saying:

“I now use time I would have been commuting exercising.”

Communication between the SMT and all staff was frequent, open and focused on shared solutions to the challenges that we were facing. We will continue to build on this organisational strength through our new People Strategy and by taking action that makes a tangible difference to our staff and the people that we are here to support.

“I always knew that everyone was working their hardest to keep the company together for all the staff and service users and no matter what role we played in WDP, we were valued and supported, and our welfare was paramount.”

“I feel very proud to be part of WDP and I know that for however long the pandemic lasts, no one will ever lose sight of the wellbeing and safety of the staff, without that, our passionate care of our service users is unsustainable. Little kindnesses, like having time off to have a haircut after all those months of lockdown showed an understanding of staff morale that only comes through a truly caring SMT.”

What’s next?

2020-21 has been an important year for WDP.

Through the pandemic, our staff and volunteers have worked hard to adapt our delivery to COVID-19 restrictions. We have continued to deliver safe and effective services, built new partnerships, and introduced innovations that will continue to support our ability to transform lives.

Our 2021-22 priorities will see us build on the learning from this unique year and continue our strengths-based approach to development.

In 2021-22, we will:

Work with our service users to co-produce service developments, including the expansion of our inpatient detoxification services and digital solutions.

Focus on the recruitment, development, and retention of our exceptional workforce, including reviewing our approach to pay and reward.

Take the learning from our pandemic response to support the continued development of our core delivery model and innovations, enabling us to build on the impact that we make.

Expand our service provision into new areas with new contracts and new partners.

We will do all of these things in close partnership, recognising that we can only deliver great results if we continue to listen, learn and engage with diverse voices and perspectives.

The development of our new Diversity, Equity & Inclusion Strategy will help to maintain and nurture this approach as we progress through the next year.

Trustees’ report

Legal & administrative information

Trustees & Directors

Yasmin Batliwala (Chair) James Saunders Gillian Benning Mark Eaton Mike Walsh Leckraz Boyjoonauth Richard Paul His Honour Graham Boal QC

Chief Executive Anna Whitton Company Secretary Richard Paul Charity number 1031602 Company number 2807934

Country of incorporation United Kingdom

Principal address 18 Dartmouth Street London SW1H 9BL

Auditors Crowe U.K. LLP Statutory Auditors 55 Ludgate Hill London EC4M 7JW

Bankers Barclays Bank 1 Churchill Place London E14 5HP

Structure, governance and management

Our objectives including Public Benefit

Our Charity’s purposes as set out in the objects contained in the Company’s Memorandum of

Association are to:

benefit the public by providing care, support, education and training to those in need as a result of multiple and/or particular social and/or personal issues and problems and their affected families, carers and communities, and
undertake research into such problems and issues, making the beneficial results publicly available, in particular to substance misuse related problems and health problems arising from disadvantaged and/or deprived circumstances.

The Trustees have referred to the Charity Commission guidance on public benefit when reviewing our aims and objectives and planning our future activities. In particular, Trustees consider how planned activities contribute to our aims and objectives. We have developed our services in supporting people, both adults and young people, affected by:

Drug and alcohol issues Mental health

Sexual health Employability Smoking cessation

As a charity, we are mostly funded by local authorities who commission us to deliver high-quality services to their communities. We also receive donations, grant funding and corporate support. We also advocate for effective policy and funding for health and social care services through parliamentary groups and government consultations. As with our services, our responses are co-produced with individuals, communities and partner organisations.

Our overarching aim, to reduce drug and alcohol dependency and promote holistic health in the communities we serve, is fully in line with the Charity’s founding objectives.

Governing document and constitution

WDP (Westminster Drug Project) is a registered Charity (no. 1031602) and was incorporated on 2 April 1993 as a Company Limited by guarantee.

The Company was constituted under a

Memorandum of Association that established the objects and powers of the charitable Company and is governed by its Articles of Association. These were adopted on incorporation and updated by special resolutions on 11 October 1993, 18 March 2008, 28 July 2010, 10 January 2011 and 12 September 2011. Under the Articles the Company is managed by its Board of Directors. In the event of the Company being wound up members are required to contribute an amount not exceeding £1.

The Board of Directors is charged with the responsibility of strategy and performance monitoring of the Company.

Recruitment and appointment of Management Committee

The Directors are the Trustees of the Charity for the purposes of charity law and are also the members of the Management Committee. The Trustees are recruited to ensure a diverse and broad range of relevant experience, knowledge, and business skills. The Chair regularly reviews the membership of the Board to ensure it remains appropriately equipped to meet the strategic needs of the organisation.

Should it be identified that additional expertise is needed the Chair will seek to recruit new or additional Directors, utilising recruitment specialists and media as required to attract suitably qualified applicants with a focus on maintaining a diverse and effective Board.

Trustee induction and training

An induction plan is in place for all new Trustees who join the Board to ensure they are aware of the constitution, their role and responsibilities, organisational activities, strategic plan, and financial and governance arrangements. Training needs are reviewed regularly, and appropriate training arranged as required.

Organisational structure

The Charity’s Board of Directors meets a minimum of four times a year for board meetings, as well as scheduling regular strategy specific meetings.

Board and strategy meetings also involve the attendance of the Chief Executive and members of the Senior Management Team.

In addition, the Directors participate in working parties and sub committees appointed by the Board when necessary to progress specific issues, during 2020/21 sub committees were formalised for Finance & Resources, Business Development, and Service Delivery & Governance.

The Board delegates day-to-day operations and service delivery to the Chief Executive, who is supported by the Senior Management Team:

Chief Executive Anna Whitton

Medical Director Dr Arun Dhandayudham Director of Finance and Resources Brian McGinn Director of Quality & Compliance Abi Cooper Head of People and Culture Symon Wheelhouse Head of Services Thomas Sackville and Craig Middleton Head of IT Sri Muthukumaru

Head of Commercial Development Graham Howard

A performance management framework is in place throughout the organisation involving annual appraisals and regular staff supervision in which performance issues and development needs are addressed. Remuneration is reviewed by management and Trustees on an annual basis and currently we are undertaking a wide bench-marking exercise throughout the Charity. A new remuneration policy will follow in 21/22 as we aim to improve the culture of the Charity and become an employer of choice. A broad range of key performance indicators are monitored in line with a comprehensive business plan against which progress is tracked and reported to the Board at regular intervals. This includes the monitoring and reporting of service user and commissioner feedback, operational KPIs, business risk and financial performance.

Risk management

The Directors review the major risks to which the charitable Company is exposed and the systems which have been established to mitigate those risks by the review of WDP’s organisational Risk Register at Board meetings throughout the year. Mitigating actions are identified and implemented and the current position on these is recorded.

Significant external risks to funding led to the development in 2016/17 of a three-year strategic plan that allows for the diversification of funding and activities, this has been continued into 20/21.

The 3 main strategic objectives: - grow & reach more people, influence and strive for improvements in care, directly address the ongoing risks to WDP’s long term prospects. Growth will increase revenue and provide greater central contributions and development funds, influencing will position WDP as a thought leader and naturally drive our ability to shape further commissioning intentions. The continued development of our Innovation and Research Unit (IRU) is supporting our development of an evidence base package of care which further sets WDP apart from many of our competitors. Recent feedback from commissioning panels has highlighted the added value they see from initiatives such as the Capital Card and our links with academic institutions via the IRU. A new strategic plan will be developed in 21/22 under the management of our new CEO.

A major risk to the organisation would be loss of confidence of service users and commissioning were WDP to experience a negative CQC inspection. This has been mitigated by the implementation of quality assurance procedures and processes that audit against national quality standards. These include those of the Care Quality Commission (CQC) for the relevant services; an internal audit process that measures all WDP services against CQC standards and the UK Guidelines on Clinical Management (NICE); the Investors in People standards and ISO 9001 accreditation of Head Office departments. A CQC report published in May 2018 relating to our Harrow service highlighted a number of areas of good practice, in particular referencing lots of positive feedback from our service users.

Increasing demands regarding information security, governance and adherence to GDPR presents an ongoing risk. WDP is in the process of reviewing its internal systems and processes and aims to have a new IT infrastructure in place during 21/22.

Changes in public health commissioning continue to result in a far more challenging economic environment than previously encountered. Contracts are integrated, more complex and often require us to work in partnership with NHS trusts and other charities.

A further risk to the Charity exists in the form of the Covid19 pandemic. As with all organisations we have monitored its effect and have made plans to cope in the future. As the majority of the Charity’s income is funded from government local authority contracts the current income streams are secure however we are aware that these may come under pressure and we will continue to monitor the situation.

Related parties

Vale House Stabilisation Services

WDP controls Vale House Stabilisation Services (VHSS) through a formal merger agreement which took effect on 14 April 2011. Vale House Stabilisation Services is a long established charitable Company (Company number 3197716 and Charity number 1055486) which offers inpatient residential detoxification and rehabilitation services. Operated as part of WDP, VHSS delivers all its work at Passmores House in Harlow, Essex. VHSS results are consolidated into the WDP group results presented in this report. WDP has the financial capacity and the intention to continue supporting VHSS to the extent it will remain a going concern for the foreseeable future. VHSS was projected to make a small surplus in 2020/21 however this has not happened. Looking further forward, VHSS has plans to expand operations so that additional service users can be cared for as part of an expanded Passmores facility. This expansion would ensure the financial stability and viability of the organisation in the medium to long term.

Financial review

Financial performance

A majority of WDP’s funding comes from publicly tendered health and social care contracts. These are usually local authority-based partnerships which commission drug and alcohol services, utilising funding streams from the Home Office and Local Authorities.

In the year to 31 March 2021 our total group income was £23.32m (2020: £26.15m) a decrease of 11% on 2020, the main contributing factor to this decrease was the loss of contracts in Havering, Hackney, City and Barnet however we were able to partially compensate for this through a new contract with the Royal Borough of Greenwich. There was a corresponding 9% decrease in total expenditure for the year, to £23.38m (2020: £25.5m) translating to net expenditure during the year of £68k (2020: net income £648k). At the year-end total reserves were £8.42m (2020: £8.96m).

WDP supports its subsidiary, Vale House Stabilisation Services (VHSS), which provides residential and day care programmes for detoxification and rehabilitation, complementing the services of WDP. For the year ended 31 March 2021, VHSS recorded an overall deficit of £167k (2020: £104k). Income and expenditure from the Charity’s activities both reduced due to closure in May and June 2020 and subsequent social distancing for patients caused by the Covid-19 pandemic.

Income decreased 37% to £705k (2020: £1.11) and expenditure 22% to £973k (2020: £1.2). Staff costs remain the largest proportion of VHSS’s annual costs at 71% of total expenditure however through expansion and careful bed management we hope to achieve some economies of scale. The Charity will develop business plans for expansion of this residential service in 2021/22 and will develop positive contributions in the coming years.

The Charity had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

Investment policy

The principal funding sources for the Charity are derived from fixed term contracts and future income dependent on winning further contracts from local authorities. Private sources of income will also be reviewed and an investment policy for reserves is to be developed and put in practice for 2021/22.

Reserves policy

The Trustees regularly review the level of reserves and the extent to which they meet the day-to-day operational requirements of the organisation. The Board’s policy is to retain unrestricted funds in order to meet WDP’s working capital commitments and to provide for continuity of service in the event of late fund allocation or other such situations requiring contingency funding. The policy sets the level of the reserves to be between one and three month’s running costs, the minimum currently considered to be £1.95m.

Reserves

At 31 March 2021, the accumulated fund balance of unrestricted and non-designated funds, excluding tangible fixed assets was £2.9m, equating to 1.5 months running costs, (2020: £3.4m) which meets these requirements. We anticipate that this will continue to be met throughout the coming financial year.

Total funds which the group holds as at the year-end are £8.42m (2020: £8.96m). Of this total fund balance, £796k is restricted funds (2020: £228k), restricted funds being those funds held for the purposes as prescribed by the funder and include both capital and revenue grants.

Total funds also include a balance of £4.22m (2020: £4.86m) which is related to tangible fixed assets. These funds could only be released by disposing of these assets.

Designated funds at the year-end amounted to £508k (2020: £462k). These funds are held for necessary improvements on properties and development funds for projects offering strategic improvements in the same time frame.

Going concern

The Trustees are content that future budgets and cash flow projections for the Charity mean that there are no material uncertainties regarding the Charity’s ability to continue as a going concern. We have prepared budgets and forecasts which consider our cash position, sources of income and planned expenditure for the year ahead. These

forecasts incorporate key challenges surrounding the ongoing pandemic including the reconfiguration of service delivery to ensure staff and beneficiaries remain safe. The forecasts include additional costs and savings arising from our response and have considered sensitivities surrounding our future income. The Trustees’ have scrutinised the key assumptions within forecasts and are satisfied that the current level of free reserves and cash balances are adequate to meet the group’s obligations as they fall due. Having regard to the above, the Trustees are satisfied that there are no material uncertainties around the decision to adopt the going concern basis of accounting in preparing these financial statements.

Auditors

Crowe U.K. LLP were appointed as the charitable Company’s Auditors and have expressed their willingness to continue in that capacity.

Directors’ responsibilities statement

The Trustees (who are also Directors for the purposes of Company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of

the charitable group and of the surplus or deficit of the group for that period. In preparing these financial statements, the Directors are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable group will continue in operation.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure to auditors

Insofar as each of the Directors of the charity at the date of approval of this report is aware there is no relevant audit information (information needed by the charity’s auditor in connection with preparing the audit report) of which the charity’s auditor is unaware. Each Director has taken all the steps that they should have taken as a Director in order to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.

The Trustees’ annual report, including the strategic report was approved by the Board of Directors on 28 March 2022 and signed on their behalf by

Yasmin Batliwala, Chair.

Independent Auditor’s Report to the Members and the Trustees Independent Auditor’s Report to the Members and the Tof Westminster D ru stees g Pr o f ject

Opinion

Conclusions relating to

We have audited the financial statements of Westminster Drug Project (‘the charitable company’) and its subsidiary (‘the group’) for the year ended 31 March 2021 which comprise The Consolidated Statement of Financial Activities, Group and Charity Balance Sheets, Consolidated statement of Cash Flows and notes to the financial statements, including 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).

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 or the group’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.

In our opinion the financial statements:

give a true and fair view of the state of the group’s and the charitable company’s affairs as at 31 March 2021 and of the group’s income and expenditure, for the year then ended;

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report there on. 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.

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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.

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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

the information given in the trustees’ report, which includes the directors’ report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate and proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; 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.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect there under.

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 auditor’s 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.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

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 auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members.

We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were, CQC Regulations for service providers and managers, taxation legislation, health and safety legislation, employment legislation and General Data Protection Regulation (GDPR).

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing and recognition of contract income, recording the impact of CQC regulatory reviews and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Finance Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading regulatory reports and minutes of meetings of those charged with governance.

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 (irregularities) 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. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s 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 the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Tim Redwood Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London 30 March 2022

Financial statements

WESTMINSTER DRUG PROJECT

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2021

Restricted & Total General Designated Endowment 2021 Notes £ £ £ £ Income Donations 2 6,332 - 10,000 16,332 Charitable Activities 2 22,409,509 - 838,184 23,247,693 Investment Income 2 - - - - Other Income 2 52,215 - - 52,215 Total Income 22,468,056 - 848,184 23,316,239 Expenditure Charitable Activities 3 22,900,148 204,191 280,039 23,384,378 Total Expenditure 22,900,148 204,191 280,039 23,384,378 Net Income/(Expenditure) before transfers 432,092) ( 204,191) ( 568,144 68,139) ( Transfers between Funds 250,000) ( 250,000 - - Net Income/(Expenditure) for the year 682,092) ( 45,809 568,144 68,139) ( Other recognised Gains/(Losses) Gains/(Losses) on revaluation of freehold property 467,356) ( 467,356) ( Actuarial gains/(losses) on defined benefit pension schemes - - - Net Movement on Funds 1,149,448) ( 45,809 568,144 535,495) ( Funds at 1 April 2020 8,268,052 461,910 228,082 8,958,044 Funds at 31 March 2021 7,118,605 507,719 796,226 8,422,549 Unrestricted	Restricted & Total General Designated Endowment 2021 £ £ £ £ 6,332 - 10,000 16,332 22,409,509 - 838,184 23,247,693 - - - - 52,215 - - 52,215 Unrestricted	Total 2020 £ 5,224 26,111,653 1,240 33,149
	22,468,056 - 848,184 23,316,239	26,151,266
	22,900,148 204,191 280,039 23,384,378	25,502,824
	22,900,148 204,191 280,039 23,384,378	25,502,824
	432,092) ( 204,191) ( 568,144 68,139) ( 250,000) ( 250,000 - -	648,442 -
		648,442 - 123,061
	1,149,448) ( 45,809 568,144 535,495) ( 8,268,052 461,910 228,082 8,958,044	771,503 8,186,541
	7,118,605 507,719 796,226 8,422,549	8,958,044

The Statement of Financial Activities includes all gains and losses in the year and therefore a separate statement . of total recognised gains and losses was not prepared.

All of the above amounts relate to continuing activities.

The notes on pages 32 to 48 form part of these financial statements.

WESTMINSTER DRUG PROJECT CONSOLIDATED & CHARITY BALANCE SHEETS AS AT 31 MARCH 2021

2021 2020 £ £ 3,028,128 3,806,805 600,000 545,000 Charity	Group 2021 2020 £ £ 3,622,414 4,311,078 600,000 545,000 4,222,414 4,856,078 1,703,699 2,471,939 5,780,485 5,643,713 7,484,183 8,115,652 2,242,048) ( 2,996,105) ( 5,242,135 5,119,547 9,464,549 9,975,625 507,500) ( 536,500) ( 534,500) ( 481,081) ( 8,422,549 8,958,044 4,837,651 5,519,743 2,280,953 2,748,309 - - 507,719 461,910 7,626,323 8,729,962 796,226 228,082 8,422,549 8,958,044	Group 2021 2020 £ £ 3,622,414 4,311,078 600,000 545,000 4,222,414 4,856,078 1,703,699 2,471,939 5,780,485 5,643,713 7,484,183 8,115,652 2,242,048) ( 2,996,105) ( 5,242,135 5,119,547 9,464,549 9,975,625 507,500) ( 536,500) ( 534,500) ( 481,081) ( 8,422,549 8,958,044 4,837,651 5,519,743 2,280,953 2,748,309 - - 507,719 461,910 7,626,323 8,729,962 796,226 228,082 8,422,549 8,958,044
3,628,128 4,351,805	4,222,414	4,856,078
2,530,608 3,134,805 5,761,853 5,539,691	1,703,699 5,780,485	2,471,939 5,643,713
8,292,461 8,674,496 2,075,517) ( 2,866,543) (	7,484,183 2,242,048) (	8,115,652 2,996,105) (
6,216,944 5,807,953	5,242,135	5,119,547
9,845,073 10,159,758 507,500) ( 536,500) ( 534,500) ( 452,081) (	9,464,549 507,500) ( 534,500) (	9,975,625 536,500) ( 481,081) (
8,803,073 9,171,178	8,422,549	8,958,044
5,428,500 5,842,877 2,070,628 2,638,309 - - 507,719 461,910	4,837,651 2,280,953 - 507,719	5,519,743 2,748,309 - 461,910
8,006,847 8,943,096 796,226 228,082	7,626,323 796,226	8,729,962 228,082
8,803,073 9,171,178	8,422,549	8,958,044

The Charity generated a deficit of £368,105 for the year (2020: surplus £874,952) Approved by the Trustees and authorised for issue on 28th March 2022 and signed on their behalf by:

Yasmin Batliwala - Director
Charity Registration Number:	1031602
Company Registration Number:	2807934

WESTMINSTER DRUG PROJECT CONSOLIDATED CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

Notes Reconciliation of Cashflows from Operating Activities Net Movement in Funds Bank Interest Received Sales of Fixed Assets Depreciation of Tangible Fixed Assets (Gain)/Loss on Revaluation of Freehold Property (Increase)/Decrease in Debtors Increase/(Decrease) in Creditors Increase/(Decrease) in Provisions Net cash provided by (used in) operating activities Cashflows from Investing Activities Bank Interest Profit from sale of fixed assests Purchase of fixed assets Net cash provided by (used in) investing activities Cashflows from Financing Activities Increase/(decrease) in borrowing Net cash provided by (used in) financing activities Increase in Cash and Cash Equivalents Cash and Cash Equivalents at 1 April Cash and Cash Equivalents at 31 March 19 Analysis of Cash and Cash Equivalents Cash at bank and in hand	2021 £ 535,495) ( - 4,701) ( 166,308 467,356 768,240 754,057) ( 53,420	2020 £ 369,975 1,240) ( 118,145) ( 448,568 - 539,839 1,271,059 444,275) (
	161,071	2,065,781
	- 4,701 -	1,240 8,342 903,182) (
	4,701	893,600) (
	29,000) (	470,647
	29,000) (	470,647
	136,772 5,643,713	1,642,828 4,000,884
	5,780,485	5,643,713
	5,780,485	5,643,713
	5,780,485	5,643,713

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with 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, 2nd edition, effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity 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 note(s).

b) Basis of consolidation

The financial statements consolidate the accounts of Westminster Drug Project and its controlled entity Vale House Stabilisation Services. The results of these controlled entities are consolidated on a line by line basis for the year.

c) Legal status of the Charity

The Charity is a company limited by guarantee incorporated in England and Wales whose registered office is 18 Dartmouth Street, London, SW1H 9BL. Registered number 2807934. The Charity has no share capital. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. There are 7 members of the Charity (2020: 7).

d) Going concern

Following a review of current performance, budgets, cash flow forecasts, business plans and risks, there are no material uncertainties surrounding the Charity's ability to continue as a going concern. We have analysed the effects of the Covid-19 pandemic and concluded that its effects will not be material. We continue to monitor this issue and its effects on staff, financial performance, future plans and the Charity as a whole. This is covered in more detail in the performance and risk sections of the Trustees' annual report.

e) Income

Income is credited to the statement of financial activities in the period to which it relates.

Donations and gifts are recognised when the Charity is entitled to the funds, receipt is probable and the amounts can be measured reliably. Gifts are valued by the Trustees on the basis of their worth to the company.

Income from charitable activities comprises contracts for treatment services, advice and information, and outreach work. Income from contracts, advice and outreach work is recognised upon successful provision of the service on a receivables basis and is accrued or deferred where when funds are received in advance or arrears of service provision.

Grant income is recognised when the Charity becomes entitled to the funds. Where there are grant conditions, the income is recognised once those conditions have been fulfilled, otherwise it is deferred.

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

f) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises services identifiable as wholly or mainly in support of the company’s charitable and operational work. These costs are regarded as an integral part of carrying out the direct charitable objectives of the company and include an appropriate proportion of overhead costs.

Governance costs comprise expenditure incurred for constitutional and statutory requirements.

All resources expended are allocated to the particular activity where the cost relates directly to that activity. Indirect costs and overhead expenses are apportioned by the Trustees on a judgemental basis across all service project cost centres in proportion to the turnover or number of staff directly working in each of the service projects.

g) Volunteers

The value of the services provided by volunteers is not incorporated into these financial statements.

h) Tangible fixed assets

Expenditure on equipment is only capitalised where the cost of individual items exceeds £2,500.

Depreciation is provided at the following annual rates in order to write off the cost of each asset over its expected useful life:

eful life:
Furniture and Equipment	25% straight line
Computer Equipment	33% straight line
Motor Vehicles	25% straight line
Leasehold Improvement	Term of lease
Freehold Property (Land & Buildings)	2% straight line

As is common with many charities, assets are purchased for particular projects from the proceeds of funding specifically given for that purpose. In such circumstances the funds specifically given are treated as income in the year of receipt and the cost of purchase is treated as expenditure in the year of acquisition, which are usually the same financial year. The costs of refurbishment of the leasehold premises are being matched with the grants recognised as income over the average terms of the leases in a designated fund.

i) Revaluation of tangible fixed assets

The Charity has adopted the revaluation model to revalue items of freehold property whose fair value can be measured reliably. The revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.

The fair value of land and buildings is usually determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers.

Investment properties are measured at fair value with any change recognised in the Statement of Financial Activities. The Trustees deem market value to be a fair approximation of fair value for th epurpose of obtaining valuations. A full valuation is undertaken every five years.

Revaluation gains and losses are recognised in the Statement of Financial Activities and added to reserves in a separate Revaluation Reserve.

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

j) Fund accounting

The accumulated fund consists of those funds that the company may use in furtherance of its objectives at the discretion of the Trustees.

The unrestricted designated fund comprises the net book value of the leasehold improvements.

The restricted funds are monies raised for, and their use restricted to, a specific purpose, or donations subject to donor imposed conditions.

k) Taxation

The Charity meets the definition of a charitable company for UK corporation tax purposes.

The Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

l) Pension Costs

The Charity operates both defined contribution and defined benefit pension schemes for its employees. The assets of both schemes are held separately from those of the charity.

Defined Contribution Schemes:

The pension costs of the schemes represent the contributions payable by the Charity during the year and are charged to the Statement of Financial Activities within staff costs.

Defined Benefit Schemes:

The pension costs of the schemes represent the contributions payable by the Charity during the year together with any provision for WDP's liability in relation to the schemes.

Where the Charity participates in a multi-employer defined benefit scheme it is not always possible to identify on a reasonable and consistent basis the Charity's share of the underlying assets and liabilities as the assets are joined for investment purposes and benefits realised from total assets of any scheme. The accounting charge for the period, under FRS 102 represents the employer's contribution payable. The liability to make payments to fund any deficit relating to past service is recognised where the Charity has entered into an agreement to make those payments.

m) Operating leases

Rentals applicable to operating leases are charged to the Statement of Financial Activities in the period in which the cost is incurred. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period of the lease.

n) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

o) Creditors

Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

p) Financial Instruments

Financial assets and liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument. All financial assets and liabiltities are initially measured at transaction price (including transaction costs).

The Charity only has financial assets and financial liabilites 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.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and cash 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.

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Concessionary inter company loan was originally recognised at transaction price and subsequently at amortised cost

q) Country of incorporation and registered office address

The registered office is situated in England and Wales and its address is 18 Dartmouth Street, London, SW1H 9BL.

r) 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.

s) Judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, the Trustees are required to make judgment estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The Trustees have reviewed the current Balance Sheet value of assets and liabilities and in particular property and buildings in the light of the Covid-19 pandemic and believe the values as stated are correct at this time. The estimates and associated assumptions based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the accounting period in which the estimate is reviewed where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Areas of key estimate and judgement include the valuation of land and buildings, the valuation of the defined benefit pension scheme liability and provisions for liabilities including dilapidations and pension scheme exit liabilities.

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

2 Income Donations Unrestricted - General Restricted Charitable Activities Drug & Alcohol Services incl Integrated, Adult, Young People & Criminal Justice Residential Detox & Rehab	2021 £ 6,332 10,000	2020 £ - 5,224
	16,332	5,224
	22,542,291 705,402	25,000,602 1,111,051
	23,247,693	26,111,653

The Trustees' Report contains information on the local authorities that fund the Charity's services. There are no unfulfilled conditions or other contingencies attaching to government funding received.

2021 £ - - 52,215 52,215 Staff Direct Support Total Costs Costs Costs 2021 (Excl staff cost) £ £ £ £ 13,326,525 6,964,280 1,769,840 22,060,646 677,939 255,026 40,153 973,117 - - 350,616 350,616	2021 £ -	2020 £ 1,240
	-	1,240
	52,215	33,149
	52,215	33,149
		Total 2020 £ 24,117,435 1,212,164 173,225
14,004,464 7,219,306 2,160,608 23,384,378		25,502,824

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

3 Total Expenditure (Ctd)

Allocation of Support Costs (excl Staff Costs)

Executive Finance & Business Quality, & Central Resources Development Data & Admin Performance £ £ £ £ 437,399 1,264,478 16,353 51,610 40,153 - - - 325,866 24,750	Total 2021 £ 1,769,840 40,153 350,616	Total 2020 £ 1,690,814 77,622 173,225
803,417 1,289,228 16,353 51,610	2,160,608	1,941,661
	2021 £ 224,412 24,750 101,453	2020 £ 93,259 28,500 51,466
	350,616	173,225

All governance costs in the current and previous year relate to unrestricted funds.

All expenditure within the Financial Statements is inclusive of Vat.

4 Net Income

Net Income
Net Income is stated after charging: Auditors Remuneration: current year (excluding Vat) Auditors Remuneration: under-accrual prior year (excluding Vat) Operating Leases Depreciation Interest Paid	2021 £ 24,750 9,750 745,659 166,307 12,315	2020 £ 23,750 - 665,433 448,568 26,794
	958,781	1,164,545

5 Analysis of Staff Costs & Key Management Personnel

nalysis of Staff Costs & Key Management Personnel
Salaries & Wages Social Security Costs Pension Costs Clinical, Agency Support & Other Staffing Costs	2021 £ 12,334,760 1,224,725 444,978	2020 £ 12,336,672 1,213,679 488,960
	14,004,464 1,278,370	14,039,311 1,986,976
	15,282,834	16,026,287

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

5 Analysis of Staff Costs & Key Management Personnel (Ctd)

The number of employees whose emoluments for taxation purposes amounted to over £60,000 in the year was as follows:

follows:
	2021	2020
£60,001 - £70,000	5	4
£70,001 - £80,000	3	1
£80,001 - £90,000	0	0
£90,001 - £100,000	1	0
£100,001 - £110,000	0	1
£110,001 - £120,000	2	2
£120,001 - £130,000	1	0
£130,001 - £140,000	0	0
£140,001 - £150,000	1	1
£150,001 - £160,000	0	1
	£	£
ension contributions in respect of the above bandings	25,895	22,178

Pension contributions in respect of the above bandings

Trustees are not remunerated for their services and during the year, one Trustee was reimbursed £0 (2020 - £62) for travel expenses.

The average monthly number of employees during the year was as follows:

e average monthly number of employees during the year was as follows:
Management, Administration & Support Drug & Alcohol Services Residential Detox & Rehab	2021 £ 44 337 19	2020 £ 47 342 20
	400	*410

During the year the total aggregate amount of termination benefits recognised in the year was £41,262 (2020 - £55,041).

During the year the total remuneration of 11 (2020 - 12) key management personnel totalled £792,104 (2020 - £815,901) which also includes the above termination benefits.

*Prior year figures for 2020 have been restated to new staff groupings.

WESTMINSTER DRUG PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

6 Tangible Fixed Assets Freehold Land & Leasehold Motor Fixtures, Total & Buildings Improvemts Vehicles Fittings & Eq 2021 Group £ £ £ £ £ Cost or Valuation At 1 April 2020_(Restated) 4,097,332 763,043 13,500 399,341 5,273,216 Additions - - - - - Revaluations 567,332) ( - - - 567,332) ( Disposals - 380,286) ( 13,500) ( 17,010) ( 410,797) ( At 31 March 2021 3,530,000 382,756 - 382,331 4,295,087 Depreciation At 1 April 2020(Restated) 44,402 649,660 12,938 255,139 962,139 Charge for year 574 79,003 563 86,168 166,307 Released on revaluation 44,977) ( - - - 44,977) ( Disposals - 380,286) ( 13,500) ( 17,010) ( 410,797) ( At 31 March 2021 - 348,377 - 324,297 672,673 Net Book Value At 31 March 2021 3,530,000 34,380 - 58,034 3,622,414 At 1 April 2020(Restated) 4,052,930 113,382 563 144,203 4,311,077 _Opening balances at 1 April 2020 have been restated in order to redefine asset type with no effect on net book value. Charity Cost or Valuation At 1 April 2020_(Restated) 3,642,658 587,943 - 370,853 4,601,454 Additions - - - - - Revaluation 667,658) ( - - - 667,658) ( Disposals - 372,337) ( - 17,010) ( 389,348) ( At 31 March 2021 2,975,000 215,606 - 353,843 3,544,449 Depreciation At 1 April 2020(Restated) 44,402 512,307 - 237,939 794,649 Charge for year 574 73,677 - 81,745 155,996 Released on revaluation 44,977) ( - - - 44,977) ( Disposals - 372,337) ( - 17,010) ( 389,348) ( At 31 March 2021 - 213,647 - 302,674 516,320 Net Book Value At 31 March 2021 2,975,000 1,959 - 51,169 3,028,128 At 1 April 2020(Restated)_ 3,598,255 75,635 - 132,915 3,806,805	6 Tangible Fixed Assets Freehold Land & Leasehold Motor Fixtures, Total & Buildings Improvemts Vehicles Fittings & Eq 2021 Group £ £ £ £ £ Cost or Valuation At 1 April 2020_(Restated) 4,097,332 763,043 13,500 399,341 5,273,216 Additions - - - - - Revaluations 567,332) ( - - - 567,332) ( Disposals - 380,286) ( 13,500) ( 17,010) ( 410,797) ( At 31 March 2021 3,530,000 382,756 - 382,331 4,295,087 Depreciation At 1 April 2020(Restated) 44,402 649,660 12,938 255,139 962,139 Charge for year 574 79,003 563 86,168 166,307 Released on revaluation 44,977) ( - - - 44,977) ( Disposals - 380,286) ( 13,500) ( 17,010) ( 410,797) ( At 31 March 2021 - 348,377 - 324,297 672,673 Net Book Value At 31 March 2021 3,530,000 34,380 - 58,034 3,622,414 At 1 April 2020(Restated) 4,052,930 113,382 563 144,203 4,311,077 _Opening balances at 1 April 2020 have been restated in order to redefine asset type with no effect on net book value. Charity Cost or Valuation At 1 April 2020_(Restated) 3,642,658 587,943 - 370,853 4,601,454 Additions - - - - - Revaluation 667,658) ( - - - 667,658) ( Disposals - 372,337) ( - 17,010) ( 389,348) ( At 31 March 2021 2,975,000 215,606 - 353,843 3,544,449 Depreciation At 1 April 2020(Restated) 44,402 512,307 - 237,939 794,649 Charge for year 574 73,677 - 81,745 155,996 Released on revaluation 44,977) ( - - - 44,977) ( Disposals - 372,337) ( - 17,010) ( 389,348) ( At 31 March 2021 - 213,647 - 302,674 516,320 Net Book Value At 31 March 2021 2,975,000 1,959 - 51,169 3,028,128 At 1 April 2020(Restated)_ 3,598,255 75,635 - 132,915 3,806,805	Total 2021 £ 5,273,216 - 567,332) ( 410,797) (
	3,530,000 382,756 - 382,331	4,295,087
	44,402 649,660 12,938 255,139 574 79,003 563 86,168 44,977) ( - - - - 380,286) ( 13,500) ( 17,010) (	962,139 166,307 44,977) ( 410,797) (
	- 348,377 - 324,297	672,673
	3,530,000 34,380 - 58,034	3,622,414
	4,052,930 113,382 563 144,203	4,311,077
	2,975,000 215,606 - 353,843	3,544,449
	44,402 512,307 - 237,939 574 73,677 - 81,745 44,977) ( - - - - 372,337) ( - 17,010) (	794,649 155,996 44,977) ( 389,348) (
	- 213,647 - 302,674	516,320
	2,975,000 1,959 - 51,169	3,028,128
	3,598,255 75,635 - 132,915	3,806,805

Opening balances at 1 April 2020 have been restated in order to redefine asset type with no effect on net book value. Freehold Land and Buildings were revalued as at 31 March 2021. The valuation was undertaken by Cluttons Chartered Surveyors. The historical cost of these properties is £1,137,266 (2020 - £1,137,266 restated) A bank loan of £536,500 as disclosed in notes 10 and 11 is secured against the property situated at Kings Acre.

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

7 Investments - Property

Investments - Property
Investment Total Property 2021 Group £ £ Cost or Valuation At 1 April 2020_(Restated) 545,000 545,000 Additions - - Revaluations 55,000 55,000 Disposals - - At 31 March 2021 600,000 600,000 Depreciation At 1 April 2020(Restated) - - Charge for year - - Released on revaluation - - Disposals - - At 31 March 2021 - - Net Book Value At 31 March 2021 600,000 600,000 At 1 April 2020(Restated) 545,000 545,000 _Opening balances at 1 April 2020 have been restated in order to redefine asset type with no effect on net book value. Charity Cost or Valuation At 1 April 2020_(Restated) 545,000 545,000 Additions - - Revaluation 55,000 55,000 Disposals - - At 31 March 2021 600,000 600,000 Depreciation At 1 April 2020(Restated) - - Charge for year - - Released on revaluation - - Disposals - - At 31 March 2021 - - Net Book Value At 31 March 2021 600,000 600,000 At 1 April 2020(Restated)_ 545,000 545,000	Investment Property £ 545,000 - 55,000 -	Total 2021 £ 545,000 - 55,000 -
	600,000	600,000
	- - - -	- - - -
	-	-
	600,000	600,000
	545,000	545,000
	600,000	600,000
	- - - -	- - - -
	-	-
	600,000	600,000
	545,000	545,000

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

8 Subsidiary Undertakings

WDP has two wholly owned subsidiaries, Vale House Stabilisation Services (VHSS) and WDP Services Ltd.

Vale House Stabilisation Services

VHSS is a charitable company limited by guarantee, company number 03197716, charity number 1055486. WDP control the subsidiary by controlling the membership of the Board of Trustees. The activities and results of VHSS are summarised as follows:

of VHSS are summarised as follows:
Statement of Financial Activities Total Income Total Expenditure Net Income/(Expenditure) Gain on revaluation of freehold property Net Movement on Funds Balance Sheet Total Assets Total Liabilities Net Assets/Funds	2021 £ 705,402 973,117) (	2020 £ 1,114,297 1,217,747) (
	267,715) ( 100,325	103,450) ( -
	167,390) (	103,450) (
	1,002,527 1,383,051) (	905,872 1,119,007) (
	380,524) (	213,135) (

WDP Services Ltd

WDP Services Ltd is a trading company limited by guarantee, having no share capital, company number 12362901. WDP control the subsidiary by controlling the membership of the Board.

WDP Services Ltd had no activity in the year and as such is a dormant company.

9 Debtors

ebtors
Trade Debtors Amounts Owed from Group undertakings Concessionery Loan Other Prepayments & Accrued Income Other debtors	Group 2021 2020 2021 2020 £ £ £ £ 1,055,982 1,517,251 1,417,674 1,781,247 1,200,000 - - 16,520 960,445 - - 237,515 595,784 265,434 628,767 20,591 61,326 20,591 61,926 2,530,608 3,134,806 1,703,699 2,471,940 Charity
	2,530,608 3,134,806 1,703,699	2,471,940

A concessionery loan of £1,200,000 was made from WDP, the parent Charity, to VHSS during the year As the concessionery loan is for charitable purposes it is unsecured, repayable on demand and 0% interest. It is expected that the first repayment will be March 2023.

WESTMINSTER DRUG PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

10 Creditors: amounts falling due within one year

editors: amounts falling due within one year
Bank Loans Trade Creditors Accruals & Deferred Income Taxation & Social Security Other Creditors	Group 2021 2020 2021 2020 £ £ £ £ 29,000 29,000 29,000 29,000 1,061,381 617,837 1,104,435 622,254 597,584 1,654,816 640,108 1,762,010 287,446 318,835 301,412 333,367 100,105 246,055 167,043 249,474 2,075,517 2,866,543 2,241,998 2,996,105 Charity
	2,075,517 2,866,543 2,241,998	2,996,105

11 Creditors: amounts falling due after one year

Creditors: amounts falling due after one year
Bank Loans Bank loans 2-5 years	Group 2021 2020 2021 2020 £ £ £ £ 507,500 536,500 507,500 536,500 507,500 536,500 507,500 536,500 Charity
	507,500 536,500 507,500	536,500

Bank loans are secured on freehold properties.

A Barclays Bank Plc loan for £580,000 was made to WDP on 2 August 2019 for a term of 5 years for the freehold purchase of Kings Acre, Third Avenue, Harlow. Interest is charged at 2.05% over bank base rate.

12 Deferred Income

At 1 April Utilised/ 2020 Released £ £ - - 481,081 214,481) (	2021 £ 170,259 170,259) ( 11,375	2020 £ 64,536 79,459) ( 185,182
	11,375	170,259
	Provided £ 194,000 73,900	At 31 March 2021 £ 194,000 340,500
481,081 214,481) (	267,900	534,500
At 1 April Utilised/ 2020 Released £ £ - - 452,081 185,481) (	Provided £ 194,000 73,900	At 31 March 2021 £ 194,000 340,500
452,081 185,481) (	267,900	534,500

13 Provisions for Liabilities - Group

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

13 Provisions for Liabilities (Ctd)

Dilapidations & Repairs

Costs that the Charity estimate may be incurred upon vacating properties that are currently occupied

for the delivery of services. The provision is split over all properties leased by the Charity. Uncertainy exists regarding both the amount and the timing of these costs.

Pension Provision

Costs that the Charity estimate may be incurred to exit historic pension arrangements.

14 Commitments under Operating Leases

At 31 March 2020 the Group and Charity had future minimum lease payments under non-cancellable operating leases as follows:

leases as follows:
Not more than 1 year More than 1 year and less than 5 years More than 5 years	Group 2021 2020 2021 2020 £ £ £ £ 473,987 409,597 473,987 409,597 437,426 693,153 437,426 693,153 - 110,833 - 110,833 911,413 1,213,583 911,413 1,213,583 Charity
	911,413 1,213,583 911,413	1,213,583

15 Unrestricted Funds

Unrestricted Funds
Unrestricted Funds General Funds Balance at 1 April Net Income/(Expenditure) before Transfers Transfers (to)/from Designated Funds Other recognised Gains/(Losses) Balance at 31 March Designated Funds Balance at 1 April Net Income/(Expenditure) before Transfers Transfers (to)/from Unrestricted Funds Balance at 31 March Total Unrestricted Funds at 31 March 2021	Group 2021 2020 2021 2020 £ £ £ £ 8,481,186 8,047,524 8,268,052 7,937,839 164,377) ( 589,058 432,092) ( 485,609 250,000) ( 278,457) ( 250,000) ( 278,457) ( 8,066,809 8,358,125 7,585,960 8,144,991 567,681) ( 123,061 467,356) ( 123,061 7,499,129 8,481,186 7,118,605 8,268,052 461,910 183,453 461,910 183,453 204,191) ( - 204,191) ( - 250,000 278,457 250,000 278,457 507,719 461,910 507,719 461,910 8,006,847 8,943,096 7,626,323 8,729,962 Charity
	8,066,809 8,358,125 7,585,960 567,681) ( 123,061 467,356) (	8,144,991 123,061
	7,499,129 8,481,186 7,118,605	8,268,052
	461,910 183,453 461,910 204,191) ( - 204,191) ( 250,000 278,457 250,000	183,453 - 278,457
	507,719 461,910 507,719	461,910
	8,006,847 8,943,096 7,626,323	8,729,962

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

16 Analysis of Net Assets between Funds

Analysis of Net Assets between Funds	Analysis of Net Assets between Funds
Revaluation Unrestricted Designated Restricted Reserve Fund Fund Fund £ £ £ £ Fund Analysis Fund balances at 31 March 2021 are represented by : Tangible Fixed Assets 2,280,953 1,941,461 Current Assets 6,180,239 507,719 796,226 Creditors: falling due within 1 year 2,242,048) ( Creditors: falling due after 1 year 507,500) ( Provisions 534,500) ( Total Net Assets 2,280,953 4,837,651 507,719 796,226 Movement in Funds At 1 April Income Expenditure Transfers Gains / 2020 (Losses) £ £ £ £ £ Unrestricted Funds Revaluation Reserve 2,748,309 - - - 467,356) ( Pension Reserve - - - - - Designated Funds Premises Improvement Fund 83,443 - - - - Development Fund 378,467 - 204,191) ( 250,000 - 3,210,219 - 204,191) ( 250,000 467,356) ( General Funds 5,519,744 22,468,056 22,900,148) ( 250,000) ( - 8,729,963 22,468,056 23,104,339) ( - 467,356) ( Restricted Funds Capital Grants 183,041 - 15,347) ( - - Gilead HepC 45,041 - 34,229) ( - - Greenwich Residential Trtmt - 201,300 79,655) ( - - Redbridge Outreach Covid-19 - 120,000 23,668) ( - - Redbridge Bewize Covid-19 - 100,000 31,109) ( - - Redbridge Rough Sleepers - 108,719 - - - Other Charitable Activities - 318,165 96,032) ( - - 228,082 848,184 280,039) ( - - Total Funds 8,958,045 23,316,239 23,384,379) ( - 467,356) (		Revaluation Unrestricted Designated Restricted Reserve Fund Fund Fund £ £ £ £ 2,280,953 1,941,461 6,180,239 507,719 796,226 2,242,048) ( 507,500) ( 534,500) (	Total £ 4,222,414 7,484,183 2,242,048) ( 507,500) ( 534,500) (
		2,280,953 4,837,651 507,719 796,226	8,422,549
			At 31 March 2021 £ 2,280,953 - 83,443 424,276
	3,210,219 - 204,191) ( 250,000 467,356) ( 5,519,744 22,468,056 22,900,148) ( 250,000) ( -		2,788,672 4,837,651
	8,729,963 22,468,056 23,104,339) ( - 467,356) (		7,626,323
	183,041 - 15,347) ( - - 45,041 - 34,229) ( - - - 201,300 79,655) ( - - - 120,000 23,668) ( - - - 100,000 31,109) ( - - - 108,719 - - - - 318,165 96,032) ( - -		167,694 10,812 121,645 96,332 68,891 108,719 222,133
	228,082 848,184 280,039) ( - -		796,226
	8,958,045 23,316,239 23,384,379) ( - 467,356) (		8,422,549

Development funds: funds that have been designated by the Trustee's for future planned expenditure on specific purposes. Total development funds of £424,276 have been created to develop our Core Model of Service, Digitalisation program and investment in our IT Infrastructure in the coming year.

Restricted Funds: funds that have been restricted in use or purpose by the funder and include both capital and revenue funds for purposes as noted as noted in description

WESTMINSTER DRUG PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

17 Comparative analysis of net assets between funds and movement in funds

Comparative analysis of net assets between funds and movement in funds	Comparative analysis of net assets between funds and movement in funds	s and movement in funds
Revaluation Unrestricted Designated Restricted Reserve Fund Fund Fund £ £ £ £ Fund Analysis Fund balances at 31 March 2020 are represented by : Tangible Fixed Assets 2,748,309 2,107,769 - - Current Assets - 7,425,660 461,910 228,082 Creditors: falling due within 1 year - 2,996,105) ( - - Creditors: falling due after 1 year - 536,500) ( - - Provisions - 481,081) ( - - Defined Benefit Pension Scheme Liability - - - - Total Net Assets 2,748,309 5,519,743 461,910 228,082 Movement in Funds At 1 April Income Expenditure Transfers Gains / 2019 (Losses) £ £ £ £ £ Unrestricted Funds Revaluation Reserve 2,748,309 - - - - Pension Reserve 123,061) ( - - - 123,061 Designated Funds Premises Improvement Fund 83,443 - - - - Development Fund 100,000 - - 278,467 - 2,808,691 - - 278,467 123,061 General Funds 5,312,602 25,917,945 25,432,336) ( 278,467) ( - 8,121,293 25,917,945 25,432,336) ( - 123,061 Restricted Funds Lisson Grove Capital Grant 65,249 - - - - PHE Brent Capital Grant - 188,280 70,488) ( - - Gilead HepC Capital Grant - 45,041 - - - 65,249 233,321 70,488) ( - - Total Funds 8,186,542 26,151,266 25,502,824) ( - 123,061		Revaluation Unrestricted Designated Restricted Reserve Fund Fund Fund £ £ £ £ 2,748,309 2,107,769 - - - 7,425,660 461,910 228,082 - 2,996,105) ( - - - 536,500) ( - - - 481,081) ( - - - - - -	Total £ 4,856,078 8,115,652 2,996,105) ( 536,500) ( 481,081) ( -
		2,748,309 5,519,743 461,910 228,082	8,958,044
			At 31 March 2020 £ 2,748,309 - 83,443 378,467
	2,808,691 - - 278,467 123,061 5,312,602 25,917,945 25,432,336) ( 278,467) ( -		3,210,219 5,519,744
	8,121,293 25,917,945 25,432,336) ( - 123,061		8,729,963
	65,249 - - - - - 188,280 70,488) ( - - - 45,041 - - -		65,249 117,792 45,041
	65,249 233,321 70,488) ( - -		228,082
	8,186,542 26,151,266 25,502,824) ( - 123,061		8,958,045

18 Pension Schemes

The Charity's employees belong to four principal pension schemes. The People's Pension Scheme; the NHS Pension Scheme; the Local Government Pension Scheme and the Prudential Platinum Pension Scheme.

Peoples Pension Scheme

The Peoples Pension Scheme is a stakholder pension scheme for the majority of the Charity's staff. The contributions payable in the year amounted to £305,987 (2020 - £301,262).

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

18 Pension Schemes (Ctd)

NHS Pension Scheme

Past and present employees are covered by the provisions of NHS Pension Schemes. Details of the benefits payable and rules of the Schemes can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/pensions. These are unfunded defined benefit schemes that cover NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of State for Health and Social Care in England and Wales. They are not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities. Therefore, each scheme is accounted for as if it were a defined contribution scheme: the cost to the NHS body of participating in each scheme is taken as equal to the contributions payable to that scheme for the accounting period.

In order that the defined benefit obligations recognised in the financial statements do not differ materially from those that would be determined at the reporting date by a formal actuarial valuation, the FReM requires that “the period between formal valuations shall be four years, with approximate assessments in intervening years”. An outline of these follows:

a) Accounting valuation

A valuation of scheme liability is carried out annually by the scheme actuary (currently the Government Actuary’s Department) as at the end of the reporting period. This utilises an actuarial assessment for the previous accounting period in conjunction with updated membership and financial data for the current reporting period, and is accepted as providing suitably robust figures for financial reporting purposes. The valuation of the scheme liability as at 31 March 2021.

b) Full actuarial (funding) valuation

The purpose of this valuation is to assess the level of liability in respect of the benefits due under the schemes (taking into account recent demographic experience), and to recommend contribution rates payable by employees and employers.

The latest actuarial valuation undertaken for the NHS Pension Scheme was completed as at 31 March 2016. The results of this valuation set the employer contribution rate payable from April 2019 to 20.6% of pensionable pay. The 2016 funding valuation was also expected to test the cost of the Scheme relative to the employer cost cap that was set following the 2012 valuation. In January 2019, the Government announced a pause to the cost control element of the 2016 valuations, due to the uncertainty around member benefits caused by the discrimination ruling relating to the McCloud case.

The Government subsequently announced in July 2020 that the pause had been lifted, and so the cost control element of the 2016 valuations could be completed. The Government has set out that the costs of remedy of the discrimination will be included in this process. HMT valuation directions will set out the technical detail of how the costs of remedy will be included in the valuation process. The Government has also confirmed that the Government Actuary is reviewing the cost control mechanism (as was originally announced in 2018). The review will assess whether the cost control mechanism is working in line with original government objectives and reported to Government in April 2021. The findings of this review will not impact the 2016 valuations, with the aim for any changes to the cost cap mechanism to be made in time for the completion of the 2020 actuarial valuations. The scheme's Combined Statement of Financial Position to 31 March 2020 show an unfunded liability of £653,200,000,000. The unfunded liability will result in future payments by participating employers. The scheme has approximately 1,551,000 active members, of which 24 (2020 – 15) were employees of Westminster Drug Project as at year end. The expense recognised in the Statement of Financial Activities, which is equal to contributions due for the year, were £112,685 (2020 - £145,206).

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

18 Pension Schemes (Ctd)

Local Government Pension Scheme

The Charity participates in the Local Government Pension Schemes where appropriate.

The market value of the fund's assets as at 31st March 2020 was £1,028.7m and sufficient to cover 90% of its liabilities. The scheme is a multi-employer defined benefit plan but because the Charity cannot ascertain its share of any underlying assets and liabilities and hence deficit, it is accounted for as a defined contribution scheme. The Charity paid primary and secondary contributions. The amount payable in the year was £26,306 (2020 - £37,674) for 3 active members (2020 - 5). Contribution rates were 5.5% - 12.5%. The next scheme actuarial valuation is due as at 31 March 2022

Prudential Platinum Pension Scheme

The Charity also funded 4 employees (2020 - 4) who are members of a scheme with Prudential Platinum Pension Scheme, as at 31 March 2020, all 4 members are deferred.

The scheme started on 1 September 2012 and provides retirement and death in service benefits for members and their dependants. It is a defined benefit scheme which means that the benefits are calculated on a pre-determined basis specified in the scheme's rules.

The scheme is a "Registered Pension Scheme" within the meaning given by section 150(2) of the Finance Act 2004. Members of the section are contracted-out of the earnings-related part of the scheme.

Under rule 38.1 of the scheme, WDP gave notice that it was terminating its liability to pay contributions with effect from 1 April 2019. By doing so the winding-up of the WDP section of the scheme was triggered and all remaining liabilities will be discharged. Actuarial valuations will be obtained to allow the scheme to wind up, and as disclosed in Note 13, WDP has provided for the best estimate of settling it's obligations and discharging all

liabilities under the scheme. Until the scheme is effectively wound up WDP will be liable for all administration fees, fees in 2021 were £23,081 (2020 - £21,811).

19 Reconciliation of Net Debt

econciliation of Net Debt
Cash in Hand Borrowing	2020 Cashflows £ £ 5,643,713 136,772 565,500) ( 29,000	2021 £ 5,780,485 536,500) (
	5,078,213 165,772	5,243,985

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

20 Related Party Transactions

During the year, there were amounts owed from and to subsidiaries. For the year ended 31st March 2021, £1,216,520 was owed from Vale House Stabilisation Services (2020 : £960,445). Of this balance £1,200,000 is in the form of an unsecured concessionery loan at 0% interest and repayable on demand. The concessionery loan was signed and agreed 31st march 2021 and it is expected that the first repayment will be in March 2023. Other intercompany transactions included an amount of £12,921 within Vale House Stabilisation Services (2020 - £148,719).

The Trustees are not remunerated for their services and during there was no reimbursment for travel expenses (2020 - £62).

During the year payments of £25,000 (2020: £25,000) were made to the chair, Ms Yasmin Batliwala, in her capacity for consultancy on communications matters. This arrangement is permitted under clause 6.4.2 of the Charity's Articles of Association.

21 Comparative Statement of Financial Activities for the year ended 31 March 2020

Notes *Income* Donations 2 Charitable Activities 2 Investment Income 2 Other Income 2 *Total Income* *Expenditure* Charitable Activities 3 *Total Expenditure* *Net Income/(Expenditure) before transfers* *Transfers between Funds* *Net Income/(Expenditure) for the year* *Other recognised Gains/(Losses)* Actuarial gains/(losses) on defined benefit pension schemes *Net Movement on Funds* *Funds at 1 April 2019* *Funds at 31 March 2020*	Restricted & Total General Designated Endowment 2020 £ £ £ £ 5,224 - - 5,224 25,878,332 - 233,321 26,111,653 1,240 - - 1,240 33,149 - - 33,149 Unrestricted	Total 2019 £ 8,379 24,461,752 12,470 77,327
	25,917,945 - 233,321 26,151,266	24,559,928
	25,432,336 - 70,488 25,502,824	23,490,728
	25,432,336 - 70,488 25,502,824	23,490,728
	485,609 - 162,833 648,442 278,457) ( 278,457 - -	1,069,200 -
	207,152 278,457 162,833 648,442 123,061 - - 123,061	1,069,200 -
	330,213 278,457 162,833 771,503 7,937,848 183,443 65,249 8,186,540	1,069,200 7,117,340
	8,268,061 461,900 228,082 8,958,043	8,186,540

Contents

Foreword

We exist to make a positive difference to people’s lives

Sam’s story

We didn’t stop delivering – we found more ways of making a positive difference.

We continued to clinically innovate.

We welcomed new services to the WDP family

Greenwich

We supported more service users into work

IPS Into Work

We developed our partnerships

Leo’s story

Clara’s story

Supporting our people

Supporting each other

What’s next?

2020-21 has been an important year for WDP.

In 2021-22, we will:

Trustees’ report

Legal & administrative information

Trustees & Directors

Structure, governance and management

Our objectives including Public Benefit

Association are to:

Drug and alcohol issues Mental health

Governing document and constitution

The Company was constituted under a

Recruitment and appointment of Management Committee

Trustee induction and training

Organisational structure

Risk management

Related parties

Vale House Stabilisation Services

Financial review

Financial performance

Investment policy

Reserves policy

Reserves

Going concern

Auditors

Directors’ responsibilities statement

Disclosure to auditors

Independent Auditor’s Report to the Members and the Trustees Independent Auditor’s Report to the Members and the Tof Westminster D ru stees g Pr o f ject

Opinion

Conclusions relating to

going concern

Other information

Basis for opinion

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

Responsibilities of trustees

Auditor’s responsibilities for the audit of the financial statements

Use of our report

Financial statements

WESTMINSTER DRUG PROJECT

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2021

WESTMINSTER DRUG PROJECT CONSOLIDATED & CHARITY BALANCE SHEETS AS AT 31 MARCH 2021

WESTMINSTER DRUG PROJECT CONSOLIDATED CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

a) Basis of preparation

b) Basis of consolidation

c) Legal status of the Charity

d) Going concern

e) Income

f) Expenditure

g) Volunteers

h) Tangible fixed assets

i) Revaluation of tangible fixed assets

j) Fund accounting

k) Taxation

l) Pension Costs

m) Operating leases

n) Debtors

o) Creditors

WESTMINSTER DRUG PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

p) Financial Instruments

q) Country of incorporation and registered office address

r) Cash at bank and in hand

s) Judgements and key sources of estimation uncertainty