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2023-01-31-accounts

Addictions North East

Charity No. 1102494

Company No. 05028930

Trustees' Report and Unaudited Accounts

31 January 2023

Addictions North East Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Statement of Cash flows 9
Notes to the Accounts 10 to 16
Detailed Statement of Financial Activities 17 to 18

Page 1

Addictions North East Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 January 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 05028930

Charity No. 1102494

Registered Office

5a Station Terrace East Boldon NE36 0LJ

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

E. Barnes I.W. Kay C.E. Lilley S.J. Newton F. Nicholson J.B. Vickers A.D. Welsh

Company Secretary

R.A. Percival

Accountants

Brewster & Co (NE) Ltd 5a Station Terrace East Boldon Tyne & Wear NE36 0LJ

OBJECTIVES AND ACTIVITIES

The Charity's objects are a) to promote the prevention, recognition and treatment of problems related to the use of alcohol, drugs, related substances and other addictions, in particular but not limited to b) the provision of advice, information, support and counselling to such persons, their families and carers c) the provision of a range of holistic therapies and treatments such as reflexology, aromatherapy, massage and reiki, osteopathy, chiropractic, acupuncture, herbal medicine and homeopathy and to promote such other charitable purposes as may from time to time be determined.

ACHIEVEMENTS AND PERFORMANCE

Page 2

Addictions North East Trustees Annual Report

The welfare of recovering alcoholics, addicts and their carers and people with general well-being issues such mental health and neurodiverse conditions is paramount to the objectives of the Charity. In conjunction with Addictions UK, we have some developed twenty-six training courses relating to abstinence well-being issues. These courses are available through our Training Portal (www.addictionstraining.co.uk) Initial training sessions have been held and we are pleased that these OCN Accredited courses are proving to be popular with Health Practitioners, Service Users and Carers / Family Members.

Our Volunteers and Staff provide targeted support to clients in recovery both in our own managed housing and in their own accommodation throughout the North East of England. We have been pleased at the development of new group training sessions which has had positive feedback from attendees. These therapeutic sessions have partly been conducted remotely through Zoom / Microsoft Teams and this has allowed us to expand our support and training services throughout the crisis of the Covid-19 Pandemic and beyond.

Our face-to-face support and therapy sessions are conducted five days per week for up to three sessions per week – details of which are available on our website. We were pleased to receive housing benefits payments from Durham County Council for an increased number of service users.

We are well equipped to deliver the objectives, being a registered charitable body as well as being a limited liability company and having close associations with other similar voluntary and statutory agencies. We have managed to promote additional welfare rights and advocacy services to our client group and assisted many people with applications for Employment Support Allowance, Personal Independence Payments and Universal Credit. We continue to attend numerous Tribunal Hearings for our clients and support them in DWP Assessment Interviews.

Our Trustees have now purchased a total of four houses in Seaham and Murton, County Durham. We plan to increase the number of our own purchased properties which will provide security for the longer-term development of our charity. Addictions UK have purchased six houses for our charitable use.

PLANS FOR FUTURE PERIODS

Page 3

Addictions North East Trustees Annual Report

Addictions North East remains committed to supporting the development of its radical new approach to provide 24/7 crisis support for recovering addicts and their carers plus delivering wellbeing, mentoring and confidence building activities in both group and one-to-one service delivery.

Addictions North East have committed to leasing a major premise in the Spectrum Business Park in Seaham to base our entire operations from this therapeutic setting. We will hope to house several facilities at this new base including music therapy, recovery therapies, administration, group & 121 work and an industrial kitchen facility.

The development of our well-being services and increased training work is both positive and exciting. Our plans to accept self-funding service users will provide a balance between Public Sector funded placements and self-funded individuals. Facilitating employment and support to individuals, especially after people commence recovery is a priority for the Trust to promote.

We are pleased that we have maintained our excellent relationship with many other third sector agencies in the North East Region. Additionally, we have helped facilitate the creation of other support measures with associated agencies. We are grateful to our funders and supporters and to the Trustees for their never-ending help and support.

Addictions North East hold mentoring, counselling and training sessions throughout County Durham and neighbouring counties. We are seeking further resources to expand our services and we are concerned at the inadequate levels of Talking Therapies available in the North East Region.

More services are needed especially in rural areas and more isolated communities. Our Programme has now become a major source of assistance for over seventy people in recovery. We continue to expand this service and are working hard to tackle waiting lists from vulnerable men and women. We also plan to develop our work with other people who find it difficult to access traditional services because of social or economic exclusion issues. Addictions North East will increase this work to further tackle social exclusion during the next year.

We are receiving increased numbers of self-referrals through social media and word of mouth. Our referral and partnership links with public and third sector agencies are also proving to be productive. The Trustees hope that we will be able to expand our work in the next reporting period - especially with clients who find it difficult to access available services and experience addictions issues or mental health or neurodiverse problems.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

I.W. Kay Trustee 21 July 2023

Page 4

Addictions North East Independent Examiners Report

Independent Examiner's Report to the trustees of Addictions North East

I report to the charity trustees on my examination of the financial statements of Addictions North East for the year ended 31 January 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 financial statements 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

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW.

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

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 financial statements to be reached.

Charles Brewster ICAEW Brewster & Co (NE) Ltd 5a Station Terrace East Boldon Tyne & Wear

NE36 0LJ 21 July 2023

Page 5

Addictions North East Statement of Financial Activities

for the year ended 31 January 2023

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Investments
6
Other
7
Total
Expenditure on:
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
27,393
710,173
363
54,748		 Restricted
funds
2023
£
-
-
-
-		 Total funds
2023
£
27,393
710,173
363
54,748		 Total funds
2022
£
16,387
518,691
-
42,300
792,677
566,390
102,107		 -
3,143
-		 792,677
569,533
102,107		 577,378
410,712
55,006
668,497
-		 3,143
-		 671,640
-		 465,718
-
124,180
-		 (3,143)
-		 121,037
-		 111,660
-
124,180 (3,143) 121,037 111,660
124,180
260,055		 (3,143)
3,143		 121,037
263,198		 111,660
151,538
384,235 - 384,235 263,198

Page 6

Addictions North East Summary Income and Expenditure Account

for the year ended 31 January 2023

Income
Interest and investment income
Gross income for the year
Expenditure
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2023
£
792,314
363
792,677
671,640
671,640
121,037
121,037		 2022
£
577,378
-
577,378
465,718
465,718
111,660
111,660

Page 7

Addictions North East Balance Sheet

at 31 January 2023

Company No.
05028930
Notes
2023
£
Fixed assets
Tangible assets
11
206,892
206,892
Current assets
Debtors
12
9,667
Cash at bank and in hand
216,292
225,959
Creditors:Amount falling due within one year
13
(7,490)
Net current assets
218,469
Total assets less current liabilities
425,361
Creditors:Amounts falling due after more than one year
14
(41,126)
Net assets excluding pension asset or liability
384,235
Total net assets
384,235
The funds of the charity
Restricted funds
15
Restricted income funds
-
-
Unrestricted funds
15
General funds
384,235
384,235
Reserves
15
Total funds
384,235		 2022
£
55,753
55,753
142,985
126,478
269,463
(12,018)
257,445
313,198
(50,000)
263,198
263,198
3,143
3,143
260,055
260,055
263,198

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 January 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 21 July 2023

And signed on its behalf by:

A.D. Welsh Trustee

21 July 2023

Page 8

Addictions North East Statement of Cash flows for the year ended 31 January 2023

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash used in investing activities
Cash flows from financing activities
Repayment of borrowings
Net cash (used in)/from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2023
£
121,037
(55,111)
133,318
(10,318)
188,926
(151,139)
55,111
(96,028)
(8,874)
(8,874)
84,024
126,478
210,502
216,292
216,292		 2022
£
111,660
(42,300)
(91,066)
2,359
(19,347)
(55,753)
42,300
(13,453)
50,000
50,000
17,200
108,978
126,178
126,478
126,478

Page 9

Addictions North East Notes to the Accounts

for the year ended 31 January 2023

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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

Addictions North East Notes to the Accounts

Expenditure

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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.

Page 11

Addictions North East Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 12

Addictions North East Notes to the Accounts

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Other trading activities
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
5
Income from other trading activities		 Unrestricted
funds
2022
£
16,387
518,691
-
535,078
354,394
55,006
409,400
125,678
125,678
125,678
134,377
260,055
Unrestricted
£
27,393
27,393
Unrestricted
£
710,173
710,173		 Restricted
funds
2022
£
-
-
42,300
42,300
56,318
-
56,318
(14,018)
(14,018)
(14,018)
17,161
3,143
Total
2023
£
27,393
27,393
Total
2023
£
710,173
710,173		 Total funds
2022
£
16,387
518,691
42,300
577,378
410,712
55,006
465,718
111,660
111,660
111,660
151,538
263,198
Total
2022
£
16,387
16,387
Total
2022
£
518,691
518,691

Page 13

Addictions North East Notes to the Accounts

6 Income from investments

7
Other income
8
Expenditure on charitable activities
Expenditure on charitable
activities
Governance costs
9
Other expenditure
Legal and professional costs
10 Staff costs
No employee received emoluments in excess
11 Tangible fixed assets
Cost or revaluation
At 1 February 2022
Additions
At 31 January 2023
Net book values
At 31 January 2023
At 31 January 2022		 Unrestricted
£
566,390
566,390
of £60,000.		 Unrestricted
£
363
363
Unrestricted
£
54,748
54,748		 Total
2023
£
363
363
Total
2023
£
54,748
54,748		 Total
2022
£
-
-
Total
2022
£
42,300
42,300
Restricted
£
3,143
3,143
Unrestricted
£
102,107
102,107
£
50,753
151,139
201,892
201,892
50,753		 Total
2023
£
569,533
569,533
Total
2023
£
102,107
102,107
£
5,000
-
5,000
5,000
5,000		 Total
2022
£
410,712
410,712
Total
2022
£
55,006
55,006
£
55,753
151,139
206,892
206,892
55,753

Page 14

Addictions North East Notes to the Accounts

12 Debtors

Other debtors
13 Creditors:
amounts falling due within one year
Other creditors
Accruals
14 Creditors:
amounts falling due after more than one year
Bank loans and overdrafts
15 Movement in funds
At 1
February
2022
Restricted funds:
Restricted income funds:
3,143
Total
3,143
Unrestricted funds:
General funds
260,055
Total funds
263,198
16 Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions		 2023
£
9,667
9,667
2023
£
-
7,490
7,490
2023
£
41,126
41,126
Incoming
resources
(including
other
gains/losses
)
£
-
-
792,677
792,677		 Resources
expended
£
(3,143)
(3,143)
(668,497)
(671,640)
Unrestricted
funds
£
206,892
218,469
(41,126)
384,235		 2022
£
142,985
142,985
2022
£
10,318
1,700
12,018
2022
£
50,000
50,000
At 31
January
2023
£
-
-
384,235
384,235
Total
£
206,892
218,469
(41,126)
384,235

Page 15

Addictions North East Notes to the Accounts

17 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Bank loans
Net debt		 At 1
February
2022
£		 Cash flows
£		 At 31
January
2023
£
126,478 89,814 216,292
126,478
(50,000)
(50,000)
76,478		 89,814
8,874
8,874
98,688		 216,292
(41,126)
(41,126)
175,166

18 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 16

Addictions North East Detailed Statement of Financial Activities

for the year ended 31 January 2023

Income and endowments from:
Donations and legacies
Other trading activities
Investments
Other
Total income and endowments
Expenditure on:
Charitable activities
Total of expenditure on charitable
activities
Legal and professional costs
Accountancy and bookkeeping
Management charges
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward		 Unrestricte
d funds
2023
£
27,393
27,393
710,173
710,173
363
363
54,748
54,748
792,677
566,390
566,390
566,390
1,680
100,427
102,107
102,107
668,497
-
124,180
124,180
-
124,180
260,055		 Restricted
funds
2023
£
-
-
-
-
-
-
-
-
-
3,143
3,143
3,143
-
-
-
-
3,143
-
(3,143)
(3,143)
-
(3,143)
3,143		 Total funds
2023
£
27,393
27,393
710,173
710,173
363
363
54,748
54,748
792,677
569,533
569,533
569,533
1,680
100,427
102,107
102,107
671,640
-
121,037
121,037
-
121,037
263,198		 Total funds
2022
£
16,387
16,387
518,691
518,691
-
-
42,300
42,300
577,378
410,712
410,712
410,712
1,700
53,306
55,006
55,006
465,718
-
111,660
111,660
-
111,660
151,538

Page 17

Addictions North East Detailed Statement of Financial Activities

Total funds carried forward

384,235

Page 18