Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**REGISTERED COMPANY NUMBER: 03328628 (England and Wales) REGISTERED CHARITY NUMBER: 1067428** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the Year Ended 31 March 2025** 

## **for** 

## **Adfam National** 

**(A Company Limited by Guarantee)** 

Grant Harrod Lerman Davis LLP Chartered Accountants Second Floor, Kirkland House 11-15 Peterborough Road Harrow Middlesex HA1 2AX 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Contents of the Financial Statements for the year ended 31 March 2025** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|8|
|**Independent Examiner's Report**||9||
|**Statement of Financial Activities**||10||
|**Balance Sheet**|11|to|12|
|**Cash Flow Statement**||13||
|**Notes to the Cash Flow Statement**||14||
|**Notes to the Financial Statements**|15|to|23|





Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

The Trustees take this opportunity to thank all the donors for their support and financial commitment without which  they would be unable to meet their objectives. 

Page 1 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

## **OBJECTIVES AND ACTIVITIES Objectives and aims Why We Exist** 

Adfam is the leading families and addiction charity in England. We are here for all the millions of people affected by someone else's drug or alcohol use, or gambling. These people are children, parents, friends, partners, siblings, and grandparents. 

There are over 5 million people in this country negatively affected by the drinking, drug use or gambling of a family member or friend. Coping with someone you love experiencing these problems can cause physical, mental, emotional, social and financial distress. 

Substance misuse or gambling are often just one part of the story, so many also suffer mental ill health, domestic abuse and financial problems. 

They are often afraid to speak out, so they are hidden in plain sight. Adfam gives them a voice. We know how hard  life can be for these families and we want to make life better for them. 

Our vision at Adfam is that family members affected by substance use or gambling are heard, valued and have access to support; that's why we do what we do to help. We support anyone affected by these problems, from all backgrounds and cultures. 

## **What We Do** 

**Support** families by providing direct services **Train** the workforce so families can receive expert help 

**Influence** decision makers and the public to recognise that families need support 

Give a voice to families: 

We do this by: 

Listening to family members and  front-line workers so they can tell us what we need to do to influence change Conducting research so all our work is evidence-based 

Being culturally inclusive to families from all backgrounds 

## **What we want for the future** 

We want a society where anyone affected by someone else's substance use or gambling can receive support, feel included, and thrive. 

## **Training:** 

We provide capacity building to effect change for practitioners: We do this by: 

- Providing accredited training 

- Running national online forums which serve as a network for a wide range of professionals from relevant sectors to 

- share and develop good practice 

- Providing a consultancy service to build the capacity of practitioners to work with families, enabling the development of a family focused approach 

- Provide webinars to schools and organisations 

We influence strategic change: We do this by: 

- Running 'thought leadership' events on relevant topics 

- Supporting volunteers as advocates, giving a voice to family member/carers, challenging stigma and raising awareness of their needs 

- Providing access to national policy consultations disseminating policy and good practice briefings 

- Involving volunteers and practitioners in qualitative research 

Page 2 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

- Developing and disseminating materials designed to advocate on behalf for families, for example, policy briefings, press and media communications, qualitative research, focus groups, consultations, surveys, and round table discussions and events 

- Commissioning and conducting research 

- Running public awareness campaigns 

- Talking to parliamentarians and Government officials 

## **Public benefit** 

The public benefits from Adfam's services through our direct work with vulnerable families and families in isolated, and hard to reach communities. Adfam's indirect services influence government policy so that the needs of these families  and the general public are taken into account in national government strategies. Adfam also provides information and the testimonies of families affected by substance use to the media, and to local and national opinion formers. 

Page 3 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

## **STRATEGIC REPORT Achievements and performance Charitable activities** Adfam's achievements include: 

We continue to develop the reach of our online one-to-one and facilitated peer support groups for families: Adfam@Home. We have received funding from the Armed Forces Covenant Trust and the Veterans Foundation to deliver Adfam@Home for military veterans' families. We work with CGL to provide Adfam@Home in Gateshead as well as The City Bridge Foundation, to deliver the Adfam@Home counselling service in London. 

We have grown our reach and direct work. During this financial year, we have Family Support Co-ordinat delivering direct work with families in Buckinghamshire and East Sussex. We continue to have a successful relationship with local authorities. We continued to be funded to work with NHS Inclusion to embed family work within their treatment services in Buckinghamshire. We also secured funding from East Sussex to deliver a family support service. 

We set up a Lived Experience Advisory Group, bringing together a group of family members to act as a sounding  board for Adfam's strategy and activities, chaired by one of Adfam's trustees. We continue to lead on the Alcohol and  Families Alliance and the Alliance of Family Support Groups. 

We worked with Nexus Futures, who provide pro bono support, to help us refresh our resources and develop our marketing opportunities. 

In 2023-24, we achieved: 

- launched our 40th birthday campaign to raise awareness and increase donation 

- continued to lead the Alcohol and Families Alliance, and the Alliance of Family Support Groups, holding all member meetings and initiating research into non-dependent drinking and couple conflict. - produced reports on: 

- Our Impact Report 

- Families and the Cost of Living Crisis 

- Alcohol and Intimate Partner Relationships, for the Alcohol and Families Alliance 

- The State of the Family Support Sector 

- met key Government officials to promote our cause 

- continued to host our online support forum, 

- delivered our accredited training courses, via Zoom, to practitioners working with families affected by substance use across the country and developed new topics. 

- held 12 forums for practitioners; these forums include presentations on research, and on good practice. We collaborated with partners in Wales to hold the Wales Families Forums. 

Our reach this year: 

Social media 

7,022 followers on X 

1,899 followers on Facebook 

1,560 Instagram followers 554 LinkedIn followers 

2,712 subscribers to receive our newsletter and other updates 

## Website 

New users: 214,175 41,663 views were made to Adfam's 'Finding Support' page 

## Training and Forums 

57 days training, which had 475 participants in total 

14 forums or other online events took place such as Roundtables. 563 registered to attend these events. 

Page 4 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

We are grateful to the following funders for their continued support: 

Annie Tranmer Charitable Trust Cambridgeshire Community Foundation/ Harry Cureton Fund Carers Trust Change Grow Live - Gateshead City Bridge Foundation Collective Voice Earl Fitzwilliam Charitable Trust East Sussex County Council Edward Cadbury Charitable Trust Essex Community Fund Frank Litchfield General Charitable Trust London Borough of Lambeth London Joint Working Group on Hep C Martin Geddes Charitable Trust Midlands Partnership NHS Foundation Trust - 1627521 Inclusion Midlands Partnership NHS Foundation Trust - 1797797 National Lottery Community Fund Royal Borough of Greenwich Sidney Ivor Luck Counselling Trust The Armed Forces Covenant Fund Trust The Veterans' Foundation 

## **Financial review** 

## **Financial review** 

## **Review of Adfam National's year-end financial position** 

Our income for the year was £884,966, which is an increase from the previous year (£650,123). Expenditure was £811,928, an increase from £678,283 in 2024. This produced a net income/(expenditure) position for the year at £73,038 compared to (£28,160) last year. We continue to keep our income and expenditure under review. 

## **Reserves policy** 

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ("the free reserves") held by the charity should be equal to 3 months of unrestricted operating expenditure, which equated to £70,000 in general funds. At this level the Trustees feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding. It would obviously be necessary to consider how  the funding would be replaced or activities changed. 

The Management Committee has examined the charity's requirements for reserves in light of the main risks to the organisation. 

The present level of reserves available to the charity met the target level. Although the strategy is to continue to build reserves through planned operating surpluses, the Management Committee has also considered the extent to which existing activities can be rationalised, should such circumstances arise. 

Page 5 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

Adfam National is a charitable company (trading and widely known as Adfam) limited by guarantee and governed by  its memorandum and articles of association. The company was incorporated on 28 February 1997 and registered as a charity on 14 January 1998. In the event of the company being wound up members are required to contribute an amount not exceeding £1. 

The directors of the charitable company are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. Under the articles of association the board of trustees appoint new trustees, who are required to stand for re-election at the next Annual General Meeting. One third of the existing trustees are required  to stand for re-election at the same meeting. 

The board of Trustees, chaired by Paul Hayes, meet 4 times per annum and focuses on strategic, policy and finance issues. Daily management of the organisation is delegated to the Chief Executive. 

## **Recruitment and appointment of new trustees** 

Away days for Board members are held on an annual basis, when the overall strategy for the organisation is reviewed and agreed. 

## **Organisational structure** 

In order to achieve our objectives, Adfam maintains a flexible staffing structure, allowing us to recruit new staff as demand and funding allows. Our emphasis on internal consultation allows us to use the strengths of our entire staff. 

Our Senior Management Team (SMT), which currently consists of the Directors of Finance & Administration, and Programmes, the Director of Services. plus the Chief Executive, reports to the Trustees. 

## **Induction and training of new trustees** 

New Trustees are offered an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. Trustees receive a copy of Adfam's Governance manual, policies and procedures. 

New Trustees also meet Adfam team members. They are invited and encouraged to attend Adfam events as well as visit Adfam projects. 

## **Related parties** 

Adfam supports government initiatives that reflect a measured, realistic approach to the issues of drugs and alcohol where they affect families and communities.   Adfam believes in the need for families to have support in their own right. 

There have been significant changes in the substance misuse field since Adfam was founded, reflected in Government strategies and policies. Adfam reflects these changes in its strategy. 

Adfam still relies heavily on Trust and Foundation funding, for which competition is acute. Adfam continues to seek contracts with local authorities and partners in the drug/alcohol treatment sector, to deliver Adfam@Home 

Adfam continues to have an important role in supporting voluntary community groups to build their capacity and to  help ensure that they continue to support families at local level. This is even more important in a climate of financial cuts as local family support groups are finding survival more difficult. 

We recognise there is potential for more lobbying work in order to ensure strategy is translated into practice. We continue to work on strengthening our policy, parliamentary influencing and communications activities. We have developed a network of advocates - family members with lived experience, who give us valuable information to inform our strategic direction, and take part in our debates and conferences. 

Adfam strongly believes in collaborative working and actively participates in the activities of a variety of membership organisations, networking forums and advisory groups. We deliver the Alcohol and Families Alliance, which attracts membership from organisations across the substance misuse, families and children's sectors, and the Alliance of Family Support Groups.  We are members of the Kin Care Alliance and the Collective Voice Strategic Group. We contribute to national advisory groups which are  led by government and by academic institutions. 

Page 6 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Risk management** 

The Trustees carry out a regular review of the external risks which the charity may face. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. 

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects. We have developed protocols and policies to ensure consistent quality of delivery of all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. 

Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors in the workplace. We have both adult and children's safeguarding policies in place. All staff, regardless of role, are DBS checked. 

A risk assessment to enable decisions about possible corporate sponsorship has been developed. 

## **Plans for Future Periods** 

Review of the activities and future developments 

Adfam has worked with families affected by drug use since 1984, when it was established by the mother of a heroin user who was unable to find support for herself. Since then it has developed a reputation as leader in the field of substance related family work. Our status consolidates our experience and our reputation. Adfam acts as a networking organisation for local providers, commissioners, and family members themselves, via its website, newsletters, forums, advocacy programmes, direct work, information leaflets and telephone contacts. Adfam is in touch with over 2,500 supporters who attend our consultation events, receive our policy briefings, and respond to our requests for information about our  future strategy and activities. 

We will continue to bid for innovative projects and conduct research, which will continue to endorse our position as the leading charity for families affected by addition. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Company number** 

03328628 (England and Wales) 

## **Registered Charity number** 

1067428 

## **Registered office** 

27 Swinton Street London WC1X 9NW 

## **Trustees** 

J W Armstrong D Wightman (resigned 25.9.2024) M Durie M Guymer P J Hayes F Valansot R Mcgovern 

## **Company Secretary** 

O Amin 

Page 7 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

## **Adfam National** 

## **Report of the Trustees for the year ended 31 March 2025** 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Independent Examiner** 

Grant Harrod Lerman Davis LLP Chartered Accountants Second Floor, Kirkland House 11-15 Peterborough Road Harrow Middlesex HA1 2AX 

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 

........................................................................ P J Hayes - Trustee ~~(i~~ by: 

Page 8 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Independent Examiner's Report to the Trustees of Adfam National** 

## **Independent examiner's report to the trustees of Adfam National ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible  for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as  carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an  independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Jeremy Harrod FCCA 

Grant Harrod Lerman Davis LLP Chartered Accountants Second Floor, Kirkland House 11-15 Peterborough Road Harrow Middlesex HA1 2AX 

Date: ............................................. 

Page 9 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

## **Adfam National** 

## **Statement of Financial Activities for the year ended 31 March 2025** 

|Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>20,093<br>**Charitable activities**<br>5<br>Discrete Projects<br>3,200<br>Other trading activities<br>3<br>77,161<br>Investment income<br>4<br>6,367<br>**Total**<br>106,821<br>**EXPENDITURE ON**<br>Raising funds<br>6<br>33,902<br>**Charitable activities**<br>7<br>Discrete Projects<br>41,640<br>Other<br>5,500<br>**Total**<br>81,042<br>**NET INCOME/(EXPENDITURE)**<br>25,779<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>57,355<br>**TOTAL FUNDS CARRIED FORWARD**<br>83,134|Restricted<br>funds<br>£<br>-<br>754,145<br>-<br>-<br>754,145<br>-<br>727,386<br>-<br>727,386<br>26,759<br>18,496<br>45,255|2025<br>Total<br>funds<br>£<br>20,093<br>757,345<br>77,161<br>6,367<br>860,966<br>33,902<br>769,026<br>5,500<br>808,428<br>52,538<br>75,851<br>128,389|2024<br>Total<br>funds<br>£<br>16,036<br>573,364<br>57,777<br>2,946<br>650,123<br>25,230<br>647,553<br>5,500<br>678,283<br>(28,160)<br>104,011<br>75,851|
|---|---|---|---|



The notes form part of these financial statements 

Page 10 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

## **Adfam National** 

## **Balance Sheet 31 March 2025** 

||||||2025|2024|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|funds||funds|funds|
||Notes|£|£||£|£|
|**FIXED ASSETS**|||||||
|Intangible assets|13|23,546||-|23,546|17,954|
|Tangible assets|14|4,328||-|4,328|5,465|
|**CURRENT ASSETS**||27,874||-|27,874|23,419|
|Debtors|15|59,128||-|59,128|72,643|
|Cash at bank||173,188|45,255||218,443|174,268|
|**CREDITORS**||232,316|45,255||277,571|246,911|
|Amounts falling due within one year|16|(177,056)||-|(177,056)|(194,479)|
|**NET CURRENT ASSETS**||55,260|45,255||100,515|52,432|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||83,134|45,255||128,389|75,851|
|**NET ASSETS**||83,134|45,255||128,389|75,851|
|**FUNDS**|17||||||
|Unrestricted funds|||||83,134|57,355|
|Restricted funds|||||45,255|18,496|
|**TOTAL FUNDS**|||||128,389|75,851|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company  as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 

............................................. [4 by: 

The notes form part of these financial statements 

continued... 

Page 11 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

**Balance Sheet - continued 31 March 2025** 

P J Hayes - Trustee 

............................................. M Durie - Trustee 

The notes form part of these financial statements 

Page 12 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

## **Adfam National** 

## **Cash Flow Statement for the year ended 31 March 2025** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by operating activities<br>**Cash flows from investing activities**<br>Purchase of intangible fixed assets<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash used in investing activities<br>**Change in cash and cash equivalents in**<br>**the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end of**<br>**the reporting period**|2025<br>£<br>53,252<br>53,252<br>(15,000)<br>(444)<br>6,367<br>(9,077)<br>44,175<br>174,268<br>218,443|2024<br>£<br>9,978<br>9,978<br>(4,313)<br>-<br>2,946<br>(1,367)<br>8,611<br>165,657<br>174,268|
|---|---|---|



The notes form part of these financial statements 

Page 13 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Cash Flow Statement for the year ended 31 March 2025** 

## **1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**Net income/(expenditure) for the reporting period (as per the**<br>**Statement of Financial Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Interest received<br>Decrease/(increase) in debtors<br>(Decrease)/increase in creditors<br>**Net cash provided by operations**|2025<br>£<br>52,538<br>10,989<br>(6,367)<br>13,515<br>(17,423)<br>53,252|2024<br>£<br>(28,160)<br>6,808<br>(2,946)<br>(37,588)<br>71,864<br>9,978|
|---|---|---|



## **2. ANALYSIS OF CHANGES IN NET FUNDS** 

|**Net cash**|At 1.4.24<br>£|Cash flow<br>£|At 31.3.25<br>£|
|---|---|---|---|
|Cash at bank|174,268|44,175|218,443|
||174,268|44,175|218,443|
|**Total**|174,268|44,175|218,443|



The notes form part of these financial statements 

Page 14 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements for the year ended 31 March 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Allocation and apportionment of costs** 

Direct costs incurred in connection with a particular project are allocated to that particular project. Fundraising and publicity costs comprise costs incurred with raising voluntary contributions. General and overhead costs which are not specific to Management and Administration, Fundraising and Publicity, or Direct Charitable activities are allocated as Support costs to these headings. The basis of allocation is on an analysis of the resources utilised by each of these activities. 

Support costs are those costs which enable fund generating and charitable activities to be undertaken. Support costs calculated as 15% of the total cost of resources expended. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Computer equipment - 20% on cost 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

continued... 

Page 15 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Activities for generating funds<br>**4.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**5.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Grants<br>Discrete Projects<br>Grants received, included in the above, are as follows:<br>City Bridge<br>Royal Borough of Greenwich<br>London Joint Working Group on Hep C<br>Essex PFCC<br>Midlands Partnership NHS Foundation - Inclusion<br>Essex Community Foundation<br>Annie Tranmer Charitable Trust<br>East Sussex County Council<br>Sidney Ivor Luck Counselling Trust<br>Cambridgeshire Community Foundation<br>National Community Lottery Fund<br>Two Ridings Community Foundation<br>Changing Lives<br>The Veterans Foundation<br>Change Grow Live - Gateshead<br>London Borough of Lambeth<br>Martin Geddes Charitable Trust<br>Sydney Ivor Luck Counselling Trust<br>The Armed Forces Covenant Fund Trust<br>The Forward Trust<br>The Jack Brunton Charitable Trust<br>The Simon Gibson Charitable Trust<br>The Vintners Company<br>Self Generated<br>Carers Trust<br>Earl Fitzwilliam Charitable Trust<br>Edward Cadbury Charitable Trust<br>Frank Litchfield General Charitable Trust|2025<br>£<br>20,093<br>2025<br>£<br>77,161<br>2025<br>£<br>6,367<br>2025<br>£<br>757,345<br>2025<br>£<br>38,998<br>47,414<br>267,316<br>-<br>63,435<br>5,499<br>2,000<br>91,957<br>10,000<br>4,574<br>69,895<br>4,000<br>-<br>21,273<br>23,956<br>36,000<br>20,000<br>-<br>24,503<br>-<br>-<br>-<br>-<br>-<br>15,780<br>2,500<br>4,000<br>1,044<br>754,144|2024<br>£<br>16,036<br>2024<br>£<br>57,777<br>2024<br>£<br>2,946<br>2024<br>£<br>573,364<br>2024<br>£<br>15,950<br>-<br>171,500<br>14,000<br>48,625<br>-<br>-<br>99,544<br>-<br>12,000<br>69,291<br>17,353<br>20,647<br>17,627<br>2,000<br>20,000<br>10,000<br>10,000<br>9,097<br>20,000<br>2,000<br>5,000<br>5,000<br>3,730<br>-<br>-<br>-<br>-<br>573,364|
|---|---|---|



continued... 

Page 16 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

## **6. RAISING FUNDS** 

## **Other trading activities** 

|**Other trading activities**|||
|---|---|---|
||2025|2024|
||£|£|
|Costs of generating funds|33,902|25,230|



|**Other trading activities**<br>Costs of generating funds|2025<br>£<br>33,902|2024<br>£<br>25,230|
|---|---|---|
||||
|**CHARITABLE ACTIVITIES COSTS**|||
|Discrete Projects||Direct<br>Costs<br>£<br>769,026|
|**SUPPORT COSTS**|||
|Other resources expended||Governance<br>costs<br>£<br>5,500|
|Support costs, included in the above, are as follows:|||
|**Governance costs**|||
|Auditors' remuneration|2025<br>Other<br>resources<br>expended<br>£<br>2,400|2024<br>Total<br>activities<br>£<br>2,400|
|Auditors' remuneration for non audit work|3,100|3,100|
||5,500|5,500|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/(expenditure) is stated after charging/(crediting):|||
|Auditors' remuneration|2025<br>£<br>2,400|2024<br>£<br>2,400|
|Auditors' remuneration for non audit work|3,100|3,100|
|Depreciation - owned assets|1,581|2,187|
|Computer software amortisation|9,408|4,621|
||||



## **7. CHARITABLE ACTIVITIES COSTS** 

## **8. SUPPORT COSTS** 

## **9. NET INCOME/(EXPENDITURE)** 

continued... 

Page 17 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

## **10. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

## **11. STAFF COSTS** 

|**11.**|**STAFF COSTS**|||||
|---|---|---|---|---|---|
||||2025||2024|
||||£||£|
||Wages and salaries||383,749||381,471|
||||383,749||381,471|
||The average monthly number of employees during the year was as follows:|||||
||Charitable operations||2025<br>22||2024<br>20|
||The number of employees whose employee benefits (excluding employer pension costs) exceeded||||£60,000 was:|
||£60,001 - £70,000||2025<br>1||2024<br>1|
|**12.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|||||
||**INCOME AND ENDOWMENTS FROM**|Unrestricted<br>fund<br>£|Restricted<br>funds<br>£||Total<br>funds<br>£|
||Donations and legacies|16,036||-|16,036|
||**Charitable activities**|||||
||Discrete Projects|-|573,364||573,364|
||Other trading activities|57,777||-|57,777|
||Investment income|2,946||-|2,946|
||**Total**|76,759|573,364||650,123|
||**EXPENDITURE ON**|||||
||Raising funds|25,230||-|25,230|
||**Charitable activities**|||||
||Discrete Projects|76,849|570,704||647,553|
||Other|5,500||-|5,500|
||**Total**|107,579|570,704||678,283|
||**NET INCOME/(EXPENDITURE)**|(30,820)|2,660||(28,160)|



continued... 

Page 18 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

|**12.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||fund|funds|funds|
|||£|£|£|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|88,175|15,836|104,011|
||**TOTAL FUNDS CARRIED FORWARD**|57,355|18,496|75,851|
|**13.**|**INTANGIBLE FIXED ASSETS**||||
||**COST**|||Computer<br>software<br>£|
||At 1 April 2024|||24,541|
||Additions|||15,000|
||At 31 March 2025|||39,541|
||**AMORTISATION**||||
||At 1 April 2024|||6,587|
||Charge for year|||9,408|
||At 31 March 2025|||15,995|
||**NET BOOK VALUE**||||
||At 31 March 2025|||23,546|
||At 31 March 2024|||17,954|
|**14.**|**TANGIBLE FIXED ASSETS**||||
||**COST**|||Computer<br>equipment<br>£|
||At 1 April 2024|||25,559|
||Additions|||444|
||At 31 March 2025|||26,003|
||**DEPRECIATION**||||
||At 1 April 2024|||20,094|
||Charge for year|||1,581|
||At 31 March 2025|||21,675|
||**NET BOOK VALUE**||||
||At 31 March 2025|||4,328|
||At 31 March 2024|||5,465|
||||||



continued... 

Page 19 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade debtors<br>Prepayments and accrued income<br>**16.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>Social security and other taxes<br>Other creditors<br>Accruals and deferred income<br>**17.**<br>**MOVEMENT IN FUNDS**<br>At 1.4.24<br>£<br>**Unrestricted funds**<br>General fund<br>57,355<br>**Restricted funds**<br>Discrete Projects<br>18,496<br>**TOTAL FUNDS**<br>75,851<br>Net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>106,821<br>**Restricted funds**<br>Discrete Projects<br>754,145<br>**TOTAL FUNDS**<br>860,966|2025<br>2024<br>£<br>£<br>48,827<br>57,107<br>10,301<br>15,536<br>59,128<br>72,643<br>2025<br>2024<br>£<br>£<br>13,085<br>-<br>6,898<br>8,564<br>11,562<br>5,581<br>145,511<br>180,334<br>177,056<br>194,479<br>Net<br>movement<br>At<br>in funds<br>31.3.25<br>£<br>£<br>25,779<br>83,134<br>26,759<br>45,255<br>52,538<br>128,389<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(81,042)<br>25,779<br>(727,386)<br>26,759<br>(808,428)<br>52,538|
|---|---|



continued... 

Page 20 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

## **17. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|At 1.4.23<br>£<br>**Unrestricted funds**<br>General fund<br>88,175<br>**Restricted funds**<br>Discrete Projects<br>15,836<br>**TOTAL FUNDS**<br>104,011<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>76,759<br>**Restricted funds**<br>Discrete Projects<br>573,364<br>**TOTAL FUNDS**<br>650,123<br>A current year 12 months and prior year 12 months combined position is as follows:<br>At 1.4.23<br>£<br>**Unrestricted funds**<br>General fund<br>88,175<br>**Restricted funds**<br>Discrete Projects<br>15,836<br>**TOTAL FUNDS**<br>104,011|Net<br>movement<br>At<br>in funds<br>31.3.24<br>£<br>£<br>(30,820)<br>57,355<br>2,660<br>18,496<br>(28,160)<br>75,851<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(107,579)<br>(30,820)<br>(570,704)<br>2,660<br>(678,283)<br>(28,160)<br> <br>Net<br>movement<br>At<br>in funds<br>31.3.25<br>£<br>£<br>(5,041)<br>83,134<br>29,419<br>45,255<br>24,378<br>128,389|
|---|---|



continued... 

Page 21 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

## **17. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above  are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|183,580|(188,621)|(5,041)|
|**Restricted funds**||||
|Discrete Projects|1,327,509|(1,298,090)|29,419|
|**TOTAL FUNDS**|1,511,089|(1,486,711)|24,378|



## Purposes of Restricted funds: 

Discrete Projects: 

Adfam also incurs significant restricted expenditure on discrete projects, as determined by their respective service level agreements and/or contracts. These expenses are mainly utilised in delivering the outputs of the project. 

Influencing and public information 

Although the charity receives no restricted funds for Influencing and Public Information, the charity incurs significant expenditure on this area. As part of its objectives the charity undertakes "publicity and educational work of all descriptions". The expenditure on this area: 

- makes the public aware of the incidence and effects of alcohol and drug abuse and everyone's shared responsibility to act to stop it. 

- provides evidence for the need for policy change and legislative reform to better understand and better represent the issues facing families affected by alcohol and drug abuse. 

## **18. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2025. 

## **19. LIABILITY OF MEMBERS** 

The charity is constituted as a company limited by guarantee. In the event of the charity being wound up members are required to contribute an amount not exceeding £1. 

continued... 

Page 22 



Docusign Envelope ID: 3DC8D1E3-00D6-47A0-8540-09716E3F3D6A 

**Adfam National** 

## **Notes to the Financial Statements - continued for the year ended 31 March 2025** 

## **20. APB ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES** 

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements. 

Page 23