## 

## 

|Trustees|||Karon Clark|||||
|---|---|---|---|---|---|---|---|
||||Clive Harrold|||||
||||Gail Hunt|||||
||||Malcolm Jones|||||
||||Mary Vyvyan|||||
||||Edward Chapman|||(Appointed|24 April 2023)|
||||lan Colton|||(Appointed|24 April 2023)|
||||Francesca<br>Haydon|||(Appointed|24 April 2023)|
||||Sue Turk|||(Appointed|24 April 2023)|
|Secretary|||Kate Prosser|||||
|Charity|number||1088236|||||
|Company||number|04263352|||||
|Registered||office|Bosence Farm|||||
||||69Bosence|Road||||
||||Townshend|||||
||||Hayle|||||
||||Cornwall|||||
||||TR27 6AN|||||
|Auditor|||Carpenter<br>Box|||||
||||Amelia<br>House|||||
||||Crescent Road|||||
||||Worthing|||||
||||West Sussex|||||
||||BN11 1RL|||||
|Bankers|||Lloyds Bank|||||
||||Birmingham|OSC||||
||||Ariel House|||||
||||2138Coventry||Road|||
||||Sheldon|||||
||||B263JW|||||
|Solicitors|||Stephens<br>Scown LLP|||||
||||Osprey House|||||
||||Malpas Road|||||
||||Truro|||||
||||Cornwall|||||
||||TR1 1UT|||||





## 

## 

|||Page|
|---|---|---|
|Trustees'<br>report||1-9|
|Statement<br>of trustees'|responsibilities|10|
|Independent<br>auditor's|report||
|Statement<br>of financial|activities|14|
|Balance sheet||15|
|Statement<br>ofcash flows||16|
|Notes to the financial|statements|17-32|





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||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds||funds|funds||
|||Notes|2023<br>f|2023<br>F|2023<br>f|2022<br>f|2022<br>E|2022f|
|Income from:|||||||||
|Donations<br>and|||||||||
|legacies|||9,272|107,082|116,354|162,293|291,205|453,498|
|Charitable<br>activities|||1,780,517||1,780,517|1,428,309||1,428,309|
|Investments|||2,516||2,516|1,969||1,969|
|Total income|||1,792,305|107,082|1,899,387|1,592,571|291,205|1,883,776|
|Ex enditure<br>on:|||||||||
|Charitable<br>activities||7|1,670,814|133,561|1,804,375|1,514,365|155,688|1,670,053|
|Other||6||36,949|36,949||102,205|102,205|
|Total expenditure|||1,670,814|170,510|1,841,324|1,514,365|257,893|1,772,258|
|Net incoming|resources||121,491|(63,428)|58,063|78,206|33,312|111,518|
|Net movement|in funds||121,491|(63,428)|58,063|78,206|33,312|111,518|
|Fund balances|at 1 April||||||||
|2022|||'I,641,137|1,865,820|3,506,957|1,562,931|1,832,508|3,395,439|
|Fund balances|at 31||||||||
|March 2023|||1,762,628|1,802,392|3,565,020|1,641,137|1,865,820|3,506,957|





## 

## 

## 

|||||||||||2023||2022||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||Notes||F.|||||
||Fixed assets|||||||||||||
||Tangible assets||||||13||||2,297,286||2,329,240|
||Current assets|||||||||||||
||Debtors||||||14|321,811||||289,796||
||Cash at bank and|in|hand|||||1,094,270||||1,009,089||
|||||||||1,416,081||||1,298,885||
||Creditors: amounts||falling due within|||'||||||||
||one year||||||15|(148,347)||||(121,168)||
||Nei current assets||||||||||1,267,734||1,177,717|
||Total assets less|current|||liabilities||||||3,565,020||3,506,957|
||Income funds|||||||||||||
||Restricted<br>funds||||||18||||1,802,392||1,865,820|
||Unrestricted<br>funds|||||||||||||
|---|.%6sigFialev-fti) ids||||||——<br>1~22-,928- —<br>—|||||— — 9—,205-,617||
||General unrestricted||funds|||||439,700||||435,520||
||||||||||||1,762,628||1,641,137|
||||||||||||3,565,020||3,506,957|
||The financial<br>statements|||were approved||by|the Trustees on|.......................~+~||||||
||Clive Harrold||||||Gail|unt||||||
||Trustee||||||Trus|ee||||||





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## 

## 

||||2023||2022||
|---|---|---|---|---|---|---|
|||Notes|||f||
|Cash flows from operating|activities||||||
|Cash generated<br>from operations||25||135,061||98,959|
|Investing<br>activities|||||||
|Purchase oftangible<br>fixed assets|||(52,396)||(146,709)||
|Investment<br>income received|||2,516||1,969||
|Net cash used in investing|activities|||(49,880)||(144,740)|
|Net cash used in financing|activities||||||
|Net increase/(decrease)<br>in|cash and|cash|||||
|equivalents||||85,181||(45,781)|
|Cash and cash equivalents|at beginning|ofyear||1,009,089||1,054,870|
|Cash and cash equivalents|at end of|year||1,094,270||1,009,089|





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|||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|---|
|||||funds|funds||funds|funds||
|||||2023|2023|2023|2022|2022|2022|
|||||E|f|E|E|E||
|Donations|and gifts|||2,921||2,921|1,805||1,805|
|Legacies receivable||||2,500||2,500||||
|Government||and other||||||||
|grants||||3,851|107,081|110,932|160,488|291,205|451,693|
|||||9,272|107,081|116,353|162,293|291,205|453,498|
|Grants receivable|||for|||||||
|core activities||||||||||
|Government||grants||3,851|12,837|16,688|160,488|206,125|366,613|
|Grants from||other||||||||
|agencies|||||94,244|94,244||85,080|85,080|
|||||3,851|107,081|110,932|160,488|291,205|451,693|





## 

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## 

## 

||||2023|2022|
|---|---|---|---|---|
|Miscellaneous|income||6,875|1,640|
|Detox Centre|fees||1,216,867|950,069|
|Rehab Centre|Service fees (including|client contributions)|556,775|476,600|
||||1,780,517|1,428,309|



|||||Unrestricted|Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|
||||||funds|funds|
||||||2023|2022|
||Interest receivable||||2,516|1,969|
|6|Other expenditure||||||
||||Restricted|Total|Restncted|Total|
||||funds||funds||
||||2023|2023|2022|2022|
|||||F|F|F|
||Net loss on disposal of tangible|fixed assets|36,949|36,949|102,205|102,205|





## 

## 

## 

||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
||funds|funds|2023|funds|funds|2022|
||2023|2023||2022|2022||
||K||||f.||
|Staff costs|975,814|68,241|1,044,055|944,943|105,370|1,050,313|
|Depreciation<br>and|||||||
|impairment|14,531|32,870|47,401|22,841|35,706|58,547|
|Consumables|80,739|15,484|96,223|49,596|8,336|57,932|
|Other direct costs|35,313|12,278|47,591|37,271|2,616|39,887|
|Establishment<br>costs|113,713|1,200|114,913|80,167||80,167|
|Repairs and|||||||
|maintenance|57,538|3,488|61,026|44,838|3,660|48,498|
|Office expenses|16,539||16,539|18,385||18,385|
|Motor, travel<br>&|||||||
|subsistence<br>expenses|14,800||14,800|8,176||8,176|
|Printing,<br>posting and|||||||
|stationery|7,889||7,889|9,425||9,425|
|Advertising<br>and|||||||
|promotion|1,156||1,156|1,193||1,193|
|Legal and professional|1,200||1,200|1,080||1,080|
||1,319,232|133,561|1,452,793|1,217,915|155,688|1,373,603|
|Share of support costs|||||||
|(see note 8)|322,772||322,772|276,537||276,537|
|Share ofgovernance<br>costs (see note 8)|28,810||28,810|19,913||19,913|
||1,670,814|133,561|1,804,375|1,514,365|155,688|1,670,053|
|Unrestricted<br>funds|||1,670,814|||1,514,365|
|Restricted<br>funds|||133,561|||155,688|
||||1,804,375|||1,670,053|





## 

## 

## 

|Auditor's<br>remuneration|Auditor's<br>remuneration|||||
|---|---|---|---|---|---|
|Fees payable to the|charity's||auditor:|2023|2022|
|Audit ofthe charity's|annual|accounts||8,340|2,500|



## 

|The averag|e<br>monthly<br>number<br>of employees<br>during<br>th|e year was:||
|---|---|---|---|
|||2023|2022|
|||Number|Number|
|Charitable|activities|38|39|
|Central services||8|8|
|Governance||1|1|
|Total||47|48|
|Employment<br>costs||2023f|2022<br>f|
|Wages and|salaries|1,211,888|1,208,161|
|Social security costs||97,271|82,384|
|Other pension costs||23,743|21,910|
|||1,332,902|1,312,455|



|llows:||
|---|---|
|2023|2022|
|Number|Number|



## 



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## 

## 

|Tangible fix|ed asset|s||||||
|---|---|---|---|---|---|---|---|
||||Freehold<br>land|Fixtures and|Computers|Motor vehicles|Total|
||||and buildings|fittings||||
|Cost||||||||
|At 1 April 2022|||2,805,273|222,452|36,516|27,020|3,091,261|
|Additions|||52,396||||52,396|
|Disposals|||(41,054)||||(41,054)|
|At 31 March|2023||2,816,615|222,452|36,516|27,020|3,102,603|
|Depreciation|and impairment|||||||
|At<br>1 April 2022|||488,776|220,665|35,148|17,432|762,021|
|Depreciation|charged|in the year|41,337|1,500|1,368|3,196|47,401|
|Eliminated<br>in|respect|of disposals|(4,105)||||(4,105)|
|At 31 March|2023||526,008|222,165|36,516|20,628|805,317|
|Carrying<br>amount||||||||
|At 31 March|2023||2,290,607|287||6,392|2,297,286|
|At 31 March|2022||2,316,497|1,787|1,368|9,588|2,329,240|



## 

|Debtors||||
|---|---|---|---|
|||2023|2022|
|Amounts<br>falling due|within one year:|||
|Trade debtors||564|60|
|Prepayments<br>and accrued income||321,247|289,736|
|||321,811|289,796|
|Creditors: amounts|falling due within one year|||
|||2023f|2022<br>F|
|Other taxation<br>and social security||29,396|25,737|
|Trade creditors||9,133|5,138|
|Deferred<br>income||65,665|67,785|
|Other creditors||6,015|3,213|
|Accruals||38,138|19,295|
|||148,347|121,168|



## 



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## 

## 

|16|Deferred income|Deferred income|||||
|---|---|---|---|---|---|---|
||||||2023|2022|
||Arising|from fees/grants|received|in advance|65,665|67,785|



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|I-<br>N<br>UX<br>K<br>UJXI-0I-<br>N<br>UJI-0x|O<br>UJa<br>a<br>04.|N<br>'Cl<br>C<br>eeC<br>CD<br>Ne<br>CI|e0<br>OC<br>C<br>(U<br>Oe<br>0<br>V)0C<br>e<br>E0<br>OC<br>Ql<br>I—||||N<br>2 <br>O<br>C <br>(U <br>(A|e<br>O<br> Z<br> e|C<br>(D<br>E<br>e<br>Q)<br>2 g<br>Ql ~<br>N<br>e Q <br>CL<br>E&- <br>c <br>e<br>N<br>E<br>(U<br>CO<br>LL||Ne<br>Ql<br>Vl<br>0<br> o<br>CD<br> c<br> e<br>X<br>LL|2e<br>'0<br>C<br>c <br>0 <br>Q)<br>(U<br>e|2<br>Ne<br>e<br> o<br>C<br>(UCe<br>C<br>(U|e<br>e<br>N<br>a- <br>e <br>Vl <br>e <br>O'|X0e<br>Ee<br>N <br>CD <br>C<br>+<br>(U<br> e<br> ce <br> eO<br>(U <br>0<br> e|X0<br> e<br> '0<br>+<br>C<br>CD<br>C<br> 0<br>C<br> 0<br>O|e2e<br>Ne<br>0<br>CL<br>CL~<br>N e<br>N<br>O<br>c e<br>(U<br>N<br>C"e<br>C<br>N<br>(U|||





## 

## 



## 

## 


## 

|Unrestricted<br>funds||||1,762,628|
|---|---|---|---|---|
|Less: Tangible assets (as per note 20)||||(507,501)|
|Less: Designated|funds|not represented|by fixed assets|(926,493)|
|Free reserves||||328,634|



## 



## 

## 

## 

||2023|2022|
|---|---|---|
||f||
|Within one year|9,232|7,033|
|Between two and five years|33,975|6,274|
|In over five years|313||
||43,520|13,307|



||||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||f:|F|
||Aggregate<br>compensation||||||||135,454|122,645|
||There were no disclosable<br>related|||party transactions|||during the current or previous||year.||
|25|Cash generated<br>from|operations|||||||2023|2022|
||||||||||Z||
||(Deficit)/surplus<br>for the|year|||||||58,063|111,518|
||Adjustments<br>for:||||||||||
||Investment<br>income recognised||in statement|||of financial||activities|(2,516)|(1,969)|
||Loss on disposal oftangible<br>fixed assets||||||||36,949|102,205|
||Depreciation<br>and impairment<br>oftangible||||fixed assets||||47,401|58,547|
||Movements<br>in working|capital:|||||||||
||(Increase)<br>in debtors||||||||(32,016)|(154,534)|
||Increase/(decrease)<br>in|creditors|||||||29,299|(50,975)|
||(Decrease)/increase<br>in|deferred|income||||||(2,119)|34,167|
||Cash generated<br>from|operations|||||||135,061|98,959|
|26|Analysis<br>ofchanges|in net (debt)/funds|||||||||
||The charity had no debt during||the|year.|||||||