COMPANY NO: 3934238 REGISTERED CHARITY NO: 1081548 INTERNATIONAL SUBSTANCE ABUSE & ADDicfioN COALITION REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 INTERNATIONAL SUBSTANCE ABUSE & ADDicfioN COALITION DIRECtORS' REPORT FOR THE YEAR ENDED 30 SEiyfEMBER 2024 DIRECTORS The Directors, who are also the Trustees of the charity. are as follows.. Kathy Lyon - Chair Phil Waine Patricia Kenyon Samy Mansour COMPANY SECRrrARY Kathy Lyon CHIEF EXECUTIVE & GENERAL SEGREfARY Treflyn Lloyd-RobertS REG15fERED OFFICE Albury House Lodge Road Hurst Reading RGIO OSG INDEPENDENT EXAMINER Kevin Lowen FCCA 8 Phillips Close Woodley RG5 4XD INTERNATIONAL SUBsfANCE ABUSE & ADDICTION COALITION DIREcfoRS' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 The Directors, who are a150 the Trustees of the charity, have pleasure in presenting their report and the accounts of the company for the year ended 30 September 2024. STATUS AND AOMINISTRATION The International Substance Abuse & Addletion Coalition is a company limited by guarantee, company number 3934238, and a registered charity, charity number 1081548. It is governed by its Memorandum and Articles of Association. As It does not have any issued share capital, in the event of a winding up the members {Directorsl are each required to contribute up to £10, The charity is generally known as "ISAAC. OBJECTS / PRINCIPAL AcfiviTIES ISAAC is a Chri5tian-based or8anisation that Is commltted to having an impact on the escalating problem of addiction, which is destroySng the lives and potential of people on a global scale. ISAAC encoura8e5 and supports people workln8 in the addiction arena to maximise their effe¢tivene5S throu8h networking, tralnlng, advocacy and professional development. The majority of ISAAC'S members and assoclates are prlmarlly Involved In work wlth those who are addlcted, or at rlsk of addiction, to drugs, alcohol and other substances / behavlours. 15AAC has members and contacts in over a hundred countries, with particularly active networks of members in Europe, Africa and Asia, ISAACS main activities are: Networking and fellowship Training and capacity bullding Membership support ORGANISATION The charlty Is governed by the Board of Directors (Trustees) which is responslble for all aspects of the or8anlsation that affect the UK charity. The Directors who served throughout the year are named on page 1. The Directors may appoint new directors throughout the year but any such appointments have to be ratified by the members at the Annual General Meeting. Each year, one third of the members of the board are requir•d to retire by rotation. They are eli8ible for re-election at the Annual General Meeting. INVESTMENT POWERS These are governed bythe Memorandum and Articles which permit monies not immediately required to be invested in such investments, securities or property as may be thought fit subject to conditions imposed or required by law. Durin8 the year no investments were made other than to deposit any temporary surplus funds in deposit accounts with the charity's bank. R15KS The Trustees are continuing to review the major risks to which the Charity is exposed and consider systems to mitigate those risks INTERNATIONAL SUBsfANCE ABUSE & ADDICTION COALITION DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 REVIEW OF AcfiviTIES The year covered by this report was one of significant activity, with a number of In-person events happening through the ISAAC network. The most notable of these was the international conference that took place in Kuala Lumpur, Malaysia in September 2024. We had over a hundred delegates from 23 countries across six continents In attendanee. This was the first global conference that ISAAC has organised for over 15 years. We are incredibly grateful for the support that other organisations were able to offer us in order to deliver the event, especially Malaysian Care. The ISAAC network grew again durin8 the year, with new applications for individual and or8anisational membership being received from lin alphabetic orderl Australiè, Canada, Ghana, India, Kenya, Lesotho, Malaysia, New Zealand, Nepal, Nigeria, Pakistan, Singapore, Sri Lank3, South Africa, Unlted Kingdom and Zambia during the period covered by this report. The early part of the year saw us transition to a new membershlp database to better serve our members through communications and ensure that we are fully compliant with applicable data prote¢tion legislation. International networking or training visits by the ISAAC General Secretary to Spain, Nlgerla, Nicaragua, USA, Hun8ary, Poland and Malaysla took place during the year. Alison Giblett, who had been seconded to ISAAC from CMS, ha5 continued her work in Ukraine despite the ongoing war. Afteran Inltial period with more ofa focuson humanitarian aid, she is again focused on recovery supportBroups and training. Alison was able to attend the intemational conference in Malaysia and delivered several workshops and one of the plenary sessions. The peer-mentoring scheme with internatlonal pairings came to the end of the one-year Commitment durlng the period under review, An evaluation has been subsequently condu¢ted, and the findings will be implemented in the next cohort that 15 planned for 2025. Training on Coaching and cross-cultural relationships was delivered to the peer mentors as part ofthe programme. The Africa network continues to 8row and develop with local leadership as well as input from the secretadat. Online meetings of various kSnds have continued, and there have also been regional focu5 8roup5 to better understand how ISAAC can serve our membershlp across the continent. In partnershlp with one of our organisational members, we were able to offer an in-person training event for ISAAC members In West Africa which took place in Lagcs, Nigeria. Several of our members from the African continent were able to attend the conference in Malaysia through the support of partial fund-raised bLtrsaries that covered conference fees and accommodation during the conference, The ISAACGeneral Secretary a150attended and spoke atan event organlsed byone of our members in Abuja, Nigeria during the year. Communlcation with members and supporters continues to be through emall {shifting from uslng Mallchimp to Charitysuite durin£ the year) the ISAAC webslte and a Facebook Group. The UK Charity is still aligned with three main a¢tivitles'. Practical support of the International 5ecretari3t's activities supporting the development of a vibrant ond fun¢tioning1SAAC network in the UK Support for ISAAC work In speclfic parts of the world, namely Eastern Europe and parts of Africa. ISAAC remains a small but effective charity providing publlc benefit both nationally and internationally by servin8 people and organisations working with those afFerted addictions of many kinds, including familie5 and communities, I￿rERNATIONAL SUBSTANCE ABUSE & ADDICTION COALITION DIREcfoRS' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 RESERVES The charity needs reserves to ensure it can fulfil and complete its charitable obligations and the commitments it enters Into. The Trustees are conscious that the income stream will fluctuate as the charity is reliant on donations. It has therefore been the a5m to maintain the free reseNes between £5,000 and £10,000. At the end of the charity's financial period the level of unrestricted funds stood at £3,990 {2023- £6,681) whi¢h was below the level the Trustees had set. By December 2024, grants of £7,700 and one-off gifts of nearly £6,500 had been received returning the charity to surplus funds. The Trustees are confident that the year-end position was one of timing rather than of concern. SMALL COMPANY EXEMPTIONS Thls report has been prepared in accordan¢e with the speclal provislons relating to the small companles wlthln Part 15 of the Companies Act 2006. Approved by the DSrectors on 11 June 2025 and signed on thelr behalf by: Kathy Lyon Director (Chair) INTERNATIONAL SUBSTANCE ABUSE & ADDICTION COALITION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report to the Trustees on my examination of the accounts of International Substance Abuse & Addiction Coalition for the year ended 30 September 2024. Responsibilitles and Basls of Report As the charity's Trustees land also Its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061"the 2006 Act"). Havin8 sat15fied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eli8ible for independent examination, I report in respect of my examination of your charit¢s accounts as carried out under section 145 of the Charities Act 20111"the 2011 Act"). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent Exarnlner's Statement I have completed my examination. I confirm that no matters have come to my attention in eonnectlon with the examinatlon 8lvin8 me cause to believe.. accountlng r?cords werg not kept in respect of the charitable company as requlred by sectlon 386 of the 2006 Act, or the accounts do not accord with those records,. or 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 rnatter considered as part of an independent examination,. or the accounts hève not been prepared in accordance with methods and princlples of the Statement of Recommended Practice for accounting and reporting by charities, applicable to charlties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in ¢onnectlon with the examinatlon to which attention should e drawn in this report In order to enable a proper understandlng of the accounts to be reached. Kevln Lowen FC 8 Phillips Close Woodley RG5 4XD June 2025 INTERNATIONAL SUBSfANCE ABUSE & ADDicfioN COALITION STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 2024 Total Funds 2023 Totol Funds Notes Income from Gifts & donations Training income Grants received Interest received 17,417 1,485 11,319 74 16,605 2,442 55 Total Income Expendlture on Fundralsln8 Charltable actlvltles: Networking Tralnin8 Membership support (342J 9,559 8,31)4 6,074 5,223 Total expendlture Net lexpenditurel 2,691) 196) FUNDS BROUGHT FORWARD FUNOSCARRIEO FORWARD All funds are unrestrlrted. The notes numbered I to 9 form part of these accounts. INTERNATIONAL SUBSTANCE ABUSE & ADDicfioN COALITION BALANCE SHEET AS AT 30 SEPTEMBER 2024 COMPANY NO: 3934238 Note 2024 2023 FIXED ASSErs Investments CURRENT ASSErs Debtors Cashat bank & in hand 443 557 4,442 7,047 CREDITORS- Arnount$ falllng due wlthln one year 453 367 hlET CURRENT A55ETS TOTAL ASSEfs LESS CURRENT LIABILITIES REPRESENTED BY: Unrestricted funds TOTAL FUNDS For the year ended 30 September 2024 the company was entitled to exemption from audlt under sectlon 477 of the Companies Act 2006 relating to small companie5. The members have not requlred the company to obtain an audit of its accounts for the period in question in accordance with section 476,. and The directors acknowledge their responsibillties for complying with the requirements of the act wlth respect to the accounting records and the preparation of accounts, These accounts have been prepared in accordance with the special provisions relating to companles subject to the Small Companies Regime within part 15 of the Companie5 Act 2006, These accounts were approved by the board of directors and authorlsed for Issue on 11 June 2025 and are signed on their behalf by: Kathy Lyon Director (Treasurer) The notes numbered I to 9 form part of these accounts. INrERNATIONAL SUBSTANCE ABUSE & ADDicfioN COALITION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 COMPANY sfATU5 The International Substance Abuse & Addictlon Coalition is a company limited by guarantee and as such does not have any issued share capital. In the event of a winding up, the members ITrustee51 are each required to contribute up to £10. ACCOUNTING POLICIES Basis of preparatlon The accounts are prepared under the historical cost convention and in accordance with applicable law and United Kin8dom Accounting Standards (United Kingdom Generally Accepted Accountin8 Prattieel, including; a) FRS102 IA, "The Financial Reporting Standard appllcable In the UK and Republlc of Ireland" as applles to small companies; bl the special provisions of the Part 15 of the Companles Act 2006 relating to small companies; c) the 2015 Charities Statement of Recommended Practice. Golng concern The Trustees consider that there are no materlal uncertainties about the Charit¢s abllity to contlnue as a 80ing concern. Income al Donations are accounted for when received. Income tax recoverable on gift aided donations Is included in income for the year. bl Grants are accounted for when received, as long as all the condition5 of the grant are met. cl Fees for providing training are accounted for when each module of trainlng has been completed. dl Sundry income and interest are accounted for when recelvable. Expendlture Resources expended are accounted for on an accruals basis, Inclusive of irrecoverable VAT. Charitable actlvltles Include costs of services and support costs. Costs not attributable to one category of actlvlty are apportioned based on the staffing of that seFvice. Staff costs have been apportloned between a¢tivltle5 based on time spent. Fund accountln8 Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Restricted funds are funds which can only be used for particular purposes wlthin the objects of the Charity. Re5trirtions arise when specified by the donor or when f und5 are raised for particulor restricted purposes. During both the year to 30 September 2024 and the previou5 year there were no restricted funds. Tangible fixed assets Items below £750 are not capitali5ed. Durlng the year ended 3Q September 2024 the company had no tangible fixed assets, Investments Investments in subsidiary companies are shown at cost, INTERNATIONAL SUBsfANCE ABUSE AND ADDicfioN COAUTION NOTESTO THE AccouNrs (cowriNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 AccouNfiNG POLICIES continued Forelgn currencles Transactions in foreign currencies are translated at the ratè of exchange ruling at the date of the transaction. Monetary assets and liabilities in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. All exchange differences are dealt with through the Statemènt of Financial Artivities. ANALYSIS OF EXPENDITURE 2024 2Q23 Other Costs Staff costs Total rotol Fundra151ng 342 Charltable actlvltles: Networking Training Membership support 6,386 5,990 3,173 2,314 9,559 8,304 6,074 5,223 Totsl expendlture Year ended 30 September 2023 Other Costs Stoff costs Total Fundrolsing 342 342 Charltoble activities.. Networking Training Membership support 4, 795 4,403 1.279 820 6,074 5,223 Total expenditure INTERNATIONAL SUBSTANCE ABUSE AND ADDicfioN COAUTION NOTESTO THE Accou￿rS (CONTINUED) FOR THE YEAR ENDED 30 SEvfEMBER 2024 STAFF COSTS 2024 2023 Gross salaries Employerfs National Insurance Employerfs Pension Contributions 21.761 14,982 864 Total employment costs Other staff costs 22.771 15.846 600 Total staff costs In the period under review there were three part time employees12023; three). No-one wès paid more than £60,000. The Directors (Trustees) reqeived no remuneratlon nor expenses. The Charity considers the Chief Executlve together with the Trustees to be Its key management personnel. INVEsfMENTS The Charity has a wholly owned subsidiary company, Llving Recovery Llmited, held In order to protect the banner name under which some of its training is carried out. It is anticipated that in the future some of the training may be routed through this subsidiary but for the period under review the subsidiary remained dormant. DEBTORS 2024 2023 Gift Ald Tax recoverable Prepayments iii 332 116 441 CREDITORS: Amounts falllng due wlthln one year 2024 2023 Taxation & social Security Amount owed to subsidiary undertaking for share Accruals & deferred income 196 -16 256 382 INTERNATIONAL SUBSTANCE ABUSE AND ADDicfioN COALITION NOTESTOTHE ACCOUNTS ICONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2024 ANALYSIS OF NET ASSEfs 8EfwEEN FUNDS Fund balances as at 30 September 2024 are represented bv: Unrestrlcted fundg Total funds Investments Net current assets Fund balances as ot 30 September 2023 were represented by.. Unrestricted Total funds funds Investments Net current assets RELATED PARTY TRANSAcfioNS Total donation5 given to the Charity during the year by Trustees, key management personnel and persons connected to them were £4,23012023.' £4,230).