mailes Goldie CHARTERED ACCOUNTANTS REGISTERED COMPANY NUMBER:05375809 REGISTERED CHARITY NUMBER:1108595 The Alcohol and Drug Service Financial Statements 31 March 2024 st10214629.1 bL'uor IrthL'r. . ICAEW CHAR TERED ACCOUNTANTS Smalles Goldie is a trading name of Smoiles Goldie Portnership.
The Alcohol and Drug Servlce Contents Reference and Administrative Details TTUStees' Report 2to15 Independent Auditors, Report 16to19 Statement of Financial Activities 20 Balance Sheet 21 Statement of Cash Flows Note8 ta the Financial Statements 23to34
The Alcohol and Drug Servlc8 Reference and Administrative Details Trusts A Smith K Yorath l D Parsons E Tatterton N Dodds J Cooper F Ashton Ex•cutlvo Team T Young. Chief Executive S Grunnill. Finance Directar Charlty Roglstration Number 1108595 Company Roglstration Number 05375809 R•gl$tsrad Office 82 Spring Bank Hull HU3 1AB Audltor Smalles Goldie Chartered Accountantg Regent's Court Princess Street Hull HU2 88A Page 1
The Alcohol and Drug Service Trustees. Report 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 31st March 2024. 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). Trustees and officers The trustees and officers serving during the year and since the year end were as follows.. Trustees: A Smith K Yorath A Wilkinson (resigned 26 June 2023) l D Parsons E Tatterton (appointed 20 July 2023) N Dodds (appointed 20 July 2023) J Cooper (appointed 20 July 2023) F Aghton (appointed 27 July 2023) H Shay (appointed 20 July 2023 and resigned 5 March 2024) Executive Team: T Young, Chief Executs've S Grunnill, Finance Director Publlc Ben•flt The charity clearly sets out the benefit it aims to deliver in its mlsslon statement. This reflects the charity's objectives and which sit8 at the centre of all planning and performance management. The mission is.. "The ADS will work in partnership to support people affected by substance mSsu8e to make positive change." To further support the mission statement, the charity articulates, Its value8 and a vision Ststement. The vision statement is, "The ADS aspire to be an organisation where the services we offer are individually tailored, creative, innovative, of the highest quality and result in the optimum outcome for each service user." Page 2
The Alcohol and Drug Service Trustees. Report The Charis values are. Hones We believe that, In striving to continuously improve we embrace the concept of reflective leaming. To be effective, reflective learning depends on honest reflections to identify areas for improvement. Trust is the foundation of an effective partnership approach, and that partnership is the defining characteristic of our relationship seNice users, employees and those who purchase senlices from us. -Diversi.ty.. We believe that, There is strength in diversity and that through embracing diversity new solutions and innovations are born. To encourage diversity and fairness, a non-judgemental approach and transparency are vital. -Ser4ice_ u_ser and carer focuse_d_. We believe that, Our sole raison d'étre is to deliver effective ser¥ices to se1¢e users and carers. No trAlO people are the same. As a result, personalised solutions are required and to achleve this people must be treated as individuals and services must be flexible in meeting their needs. Wilh the right support, seplice users can identify and implement changes which V11 enhance their lives. Effe_ctive. We believe that, Evidence based services, that are continuously developing in the light of experience, produce the most effective outcomes for service users. The effective use of resources and a value for money approach wll maximise the number of service users we are able to support. Carlng.. We believe that, The best seNices are delivered by people who care about what they do. Hope and belief are nurtured in others when they encounter people who care. Natlonal gtrategy The national strategy published in January 2021 and the associated funding and guidance, represents once in a generation opportunity to enhance the sector and set the agenda for many year5 to come. ADS are well placed to utilise this opportunty and support change to improve support for those people affected by problematic substance use. To do so the charity wll continue to, Share best practice it has developed Vth others. Work in partnership with other providers and national bodies such as the Office of Health Improvement and Disparity {OHID) Continue to invest in its mission. Page 3
The Alcohol and Drug Service Trustees. Report Plannlng The charity believes that comprehensive well informed planning is the corner stone of its continued success. All annual plans and strategy documents are approved by the Board and progress against all plans is reported at each meeting. The planning framework has the common aim of fijrthering the charity's objectives and consists of the following. A Stra_te_gic_ Plan. Describes the overall direction of the charity for the coming 3 to 5 years. An Annual Business Plan. Describes the charity's activity over the coming year. An Annual Workforce Development Plan Descrfbes the charity's SUPPOrt for Its workforce over the coming year, Quallty and perforniance A robust Quality Assurance framework is in place which contains a range of internal quality indicators for both human resources and seprfice delivery. These are reported monthly to managers and quarterly to the Board. Quality Management System (BS EN ISO 9001:201_5J An annual audit by external auditors assures the Management System has been implementedlmaintained and is operating in accordance with the standards, A good employer and a good place to work. Holding the Investors in People award since 2018, the tharity is proud ta be a gaod employer and a good place to work but continues to seek improvement. In addltion to the Investors reviews the charity collects data on key measures of performance. Short Temi Sickn855 Ygar Resull 2023124 3.46 2022123 3.37 Avera Y8ai 2023124 2022123 e Tumover Tar Resull Tar èt 2.07 pralyaly com Year 2023124 2022123 leted Resuli 9298 91.74 Currenl Trginin Ye8r 2023124 2022123 Plan Re8U 100 100 T8r Tol 95 95 Deliver high_-qua_lity_se_rvices_: For the year 2023124 fourteen people per week left the charity's Services free of the substance used problematically and did not return. (Ref: NDTMS https:IlNrf.ndtMS.neu data to 31 March 2024) Page 4
The Alcohol and Drug Service Trustees. Report Workforce ADS continue to develop its ability to recruit, retain and enhance its workforce. The performance in previous years is in line with and, in many areas ahead of, the recently published national workforce strategy. This evidences the effectiveness of the charity'$ workforce planning. Investlng In our mlsslon The ADS has effective financial controls in place which enable it to manage it8 intemal finances and ensure it is able to deploy its funds to ensure best value for its beneficiaries. Due to this continued good financial planning and management, the charity is in a healthy financial position including having free reserves. This has made it possible to continue investing in the mission and to plan for further investments in the years to come. Examples of current and future investments include the following. Career map. The career map provides a clear pathv4Vdy for those who wsh to progress their career wlth ADS. Training is identified as Mandatory and Career Progresslon. Progress on Current Year Investment.. Career progression training has continued this year and the charity welcomed our first graduates of the Diploma in Social Care (Substance Misuse). Implementing our plan to introduce apprenticeships has progressed well with both administration and Social Work apprenticeghips in place. Future Year Investment.. Our career map currently focused on service delivery roles will be developed to include other roles and disciplines. A career map for Human Resource professionals will be created. As a part of this the provision of apprenticeships wll be eended, and a Human Resource apprenticeship VAII be created in 2024125. Recruitment The continulng development of the charlty's abllty to recrult the success of this yea¢s achlevements will be built on by further planned developments. Investment in a recruitment module in the previous year resulted in increased efficiency which Y5 also supported by the development of a targeted approach to recruitment. Progress on Current Year Investment The on-boarding platform planned last year has gone live and a HR benefit site has been developed and launched. The site provides a platform to allow people to explore the possibility of a Caer in the field and what the charity has to offer. Future Year Investment.. The higFFquality material which promotes and explains the options for careers in the field wll be developed and launched in the coming year. Page 5
The Alcohol and Drug Service Trustees. Report Social Work The role of social workers has been established in the charity for over a decade and even as the national strategy has encouraged others to recwit social workers, figures from the 2023 Workforce Census reveal ADS, vilh c200A of all social workers in the field, remain the leading employer. With the recruitment of a Principal Social Worker to its Board, ADS now has social work represented throughout its structure. With the introduction of the Social Wort apprenticeship, ADS are now able to offer a pathway for social work from pre-qualified to qualified and beyond. Progress on Current Year Investment.. ADS now employ a Principal Social Worker to ensure the continued development of the profession. In addition, our Apprenticeship Programme delivered through a partnership with the University of Hull offers a fantastic opportunty for employees to qualify whilst continuing their employment with ADS. FLrture Year Investment., Social work apprenticeships V11 be further developed and additional apprentices recruited. Training The charity has continued to invest in the creation of a training seNlce, Generis, enabling the continued development and enhancement ol the charity's capacity to deliver accredited and bespoke training across the charity and beyond. This supports the charity's ability to design and deliver a robust career map underpinned by accredited training, assuring the quality of training employees receive. A high quality leaming platform supports on going developments and provides easy access to training for leamer8. Generis continues to develop its links with commercial and statutory organisatians 8UPPOrting them to better understand and 8UPPOrt people who may be developing a problem. This supports recovery without the need for specialist services, increases access to 5UPPOrt and reduces stigma. This year Generis developed )hthat we believe to be the only speGific substance misuse commissioning training. The development was supported by input from experienced commissioners and large national providers and others to ensure a high quality product. The nab'onal strategy recognises that the role of commissioners is critical in the delivery of high quality services. This is a view shared by the charity, therefore, the training has been made available at no charge and is easily accessible through our on line platfomi. Progress on Current Year Investrnenl.. The learning plattorm has continued and been utilised to develop and deliver new training such as the substance misuse commissioners training. Future Year Investment.. Phase 2 commissioners training will be developed. Page 6
The Alcohol and Drug Service Trustees. Report Information Communication Technolo The charity continues to invest and develop its ICT assets and ha5 achieved and maintained the Cyber Essentials Plus qualty maTk for cyber security. Current Year Investment.. The launching of a new main website and a micro-site focused on recruitment and retention have given the charity a good base to build on in the comlng year. Future Year Investment in partnership with the charity's ICT provider an annual ICT planning cycle will be embedded in the annual business plan. Central Governance The charity is mindful that attention and investment in its central governance assets and structures are critical to its effectiveness and health. Current Year Investment.. Wlth the support of legal professionals, the charlty's Artlcles were reviewed and updated and investment in a specialist recruitment company resulted in the recruitment of six new high quality TrusteelDirectors. Future Year Investment A review of the charity's senior leadership capacity and skill mix wll be conducted. Stskeholdors The charity regularly consults with stakeholders utilising feedback to continue to improve services. Commissioners are consulted in a number of formal and Informal ways. In addition to fomial monrtoring meetings a partnership approach to developments and joint planning ensures the opinions of commissioners are embedded in the seNiu development. Service Users are regularly consulted throughout senrfices, with some operatlng an on-going formal consultation and others using periodic suryeys. Feedback is sought on an on-going basis from Service User Groups and mentors to ensure their ideas and thoughts are reflected and their involvement is included in the co-design and implementation of new developments. Employee consultation is through team and other meetings, supervision and whole service events. An annual ADS conference offers the opportunity for all ADS employees and those of partnership organisations to be consulted and an employee forum provides a forum where employee representatives meet with the Chief Executive. The publication of annual plans continue to be made available on the charity's hub or intranet ensuring that all employees have access to infomiation, policies and plans in an easy to access fomiat. Diversit The charity has a formal diversity monitoring mechanism and the data from this is reviewed regularly by the Board. The recruitment and employment processes are monitored to enable the charity to ensure that the processes themselve5 do not discriminate and act as a barrier to employment with the charity. All indicator5 were positive. Page 7
The Alcohol and Drug Service Trustees. Report Servlce dellvery Based upon its stated focus, the Alcohol and Drug Service offers a confidential, professional, modem approach to alcohol and drug problems. At present our services cover the areas of the East Riding, Doncaster and Hull. The ADS has maintsined its commitment to its core focus under the following four headings. The full range of community based services Delivering services to both rural and urban areas . Partnership working . Supporting early interventlon outslde of speciallst services The charlty contlnues to develop alliances and partnerships to provlde service users wlth access to key wrap around support vital for sustsining recovery. All the charity's services are delivered in partnerships andlor feature significant alliances including tw partnerships with NHS Trusts. Operatlons 8.spir_e (t)oncast_e_r). The service was retendered at the end of the year and together with our partner the Rotherham, Doncaster and South Humber NHS Foundation Trust (RDaSH), y were successful in being awarded the contract for a further temi. The coming year will see the mobilisation of an adjusted model designed to deliver on the national strategy key targets. The creation of a new team, to ensure people get Tapid access to the most appropriate seNice element for them, is an exciting development V look forward to mobilising in the coming year. The very popular annual Recovery Games which celebrated its tenth anniversary thls year and continued to promote recovery, break stereotypes and make connections in communities. The new fomiat trialled last year, with a central stage wa5 again a roaring success and a good time was had by all, demonstrating to the Vr1d that recovery is possible and fun. Ho$p!t.al Liaiso_n Service(D.onc_a_s_ter_RoJ_a_I Infirma_ry) Embedded within a larger mental health team primarily based in Doncaster Royal Infirmary (DRI), the seplice aims to support people with substance use problems who end up in the hospital. Through close working with community services induding the specialist drug and alGohol service, they support and guide people towards the help they need. To ensure the service continue5 to improve it's accessibility, a successful trial of new shift patterns was agreed vthth the team. The pilot was a success. providing working patterns liked by the team and delivering better access for the people who needed it. Page 8
The Alcohol and Drug Sarvlce Trustees. Report The East Riding_P_artnership The service was retendered this year and the tender sought to further develop the integrated health approach taken by commissioners and the team. Together with our partner The Hurnber Teaching NHS Foundation Trust, we were successful in being awarded the new contract. The service covers a large wral area of approximately 900 square miles continuing to deliver a high quality and ever improving service. This year has been no different with the young people's gervice developing its own brand and the launch of a new domestic violence perpetrator service. The Julce Bar, one of the few specialist IPED (Image and Performance Enhancing Drugs) services continue5 to go from strength to Strength. The ser¥ice has benefited from the inclusive health approach taken by the team engaging young people and other groups previously unengaged. Optimise the prescription medication serviGe, working with GPS to support people who have been on prescription medications for significant lengths of time, conts'nues to deliver from both the people who need it and Primary Care. The ser4ice caters for a service user group who are long term users but who, due to a variety of protective factors, are unlikely to achieve abstinence in the foreseeable future. Last year a Successful pilot of a Service for people who have been on prescription medications for significant length of time produced an agreement to launch 'Enhance' a new service for Hull. Further developments were agreed towards the end of the year and an increase in capacity and change in structure was agreed with comrnissioner5. Generi8 Aimed at offering support through training and consultancy to non-speclalist organisations, Generis has worked with a range of statutory and commercial organisations. At the same time, it has produced and delivered a Vde range of accredited training internally which supports the ADS career map and the quality of the peer mentor and volunteer training. The first graduates of the Diploma in Substance Misuse were seen this year and the development and launch ofthe, as far as we know, onty specific substance misuse commissioners training in England. Peer Mentors and volunteers After a lull during the pandemic, this year has seen numbers increase to pre-pandemic levels and, in at least one service, the highest number ever completing the training. Social Media Facebook. Instagram and X continue to be utilised by the charity and service user groups are encouraged to use their own Facebook pages to support their recovery netsvork. Page g
The Alcohol and Drug Service Trustees. Report Website A new website y8 launched this year alongside a microsite devoted to recruitment and retention. The main site addres5 IS: .adS-uk.0rg The micr05ite address i5- https'.Iladstyenefits-uk.org! Financial managomant Introduction The economic environment has been challenging over recent years. Along with the national strategy and associated additional funding, has come pressure to expand services quickly. At the end of a decade of significant cuts, providing the additional workforce required to deliver on the national targets is extremely challenging. In the absence of an available qualified workforce there is competition for those small number vtho are. In thi8 challenging landscape the ADS has utilised its strong financial position to invest in training, skills and resources to provide a workforce capable of maintaining servicej of a high quality and that it continues to effeth'vely deliver on it¥ mission. Income There was a slight decrease in income (5%) thls year wlth overall income at £4,971,313 (2022123; £5,253.490). Expenditure The majority of the ADS'S funding is Restricted, in that the income is required to be expended on specific services that are contracted. Expenditure in 2023124 amounted to £5,099.851 12022123 £4,061,857). Whilst most of this Is pay costs and there has been a growth in the establishment, there has been a continued investment in up skilling key posts and resourcing the organisation to meet the challenges of the current economic environment. The majority of these costs relate primarily to the opeTats'onal staff and the ADS conts'nue to minimise management and administration costs and demonstrate best value to commissioners. In order to ensure this is transparent to purchasers a direct charge of 10% 18 levied on all contracts. Balance sheet There has been no significant change in the fixed assets of the ADS. The balance of cash held across all accounts at the year-end was £3,657,820 {2022123 £3.823,923) Corporate governance, risk managemont and reserves policy The ADS Board of TrusteeslDirectors (the Board) have considered the major risks to %thich the Charity is exposed and to the systems designed to mitigate those risks. The ADS has an experienced Management Board, principally drawn from senior figures in commerce, health, and social care, which has ably supported its growth. The Board oversees and approves the overall strategy and management of the ADS and meets four times a year, reviewing business developments and agreeing policy with the Executive Team. The Chief Executive is responsible for day to day control of operation3 and the perfomiance of the ADS. The Chief Executive has also set in pla operational controls over service provision, to ensure that employees are trained and working to proper standards. Page 10
The Alcohol and Drug Service Trustees. Report An annual Business and Finance Strategy review is carried out and from this an Action Plan is agreed by the Board. The plan sets out priorities for new service opportunities and funding. The ADS prepares detailed budgets and monthty management accounts. The performanGe of each cost centre 15 monitored against budget by the budget holder supported by a management accountant. The Board monitor performance against the global budget. In order that the ADS is compliant with Charity Commission guidelines, and to enable it lo deal wth any issues arising from short-term fluctuations in funding andlor cash flow, the Board sets a minimum re8er4es target. This target has been achieved and maintained. The mechanism for calculating the minimum reserves target sits within a comprehensive reser4es policy that is reviewed annually. The overall finance strategy 18 delivered through a range of annual plans and policies ensuring the delivery of the charity's objectives. This balanced approach has enabled the investment in capacity and infrastructure alongside tradilional investments and a business case approach through which additional income 15 generated while enhancing the charity's ability to deliver its objectives. Outlook The seriice is in a sound financial position and the recent investment ha8 ensured that the structures, skn'lls and resources are in place to control and manage expansion and development going forward. The operational management structure and systems reflect this and are sufficiently robust to manage and sustain development in the future. Alongside this the charity has a robust planning structure which support$ an ethos of continuous improvement and development to enable forward planning and ensure the Board is able to continue to govern the charity effectively. The ADS 15 well placed to build on its core areas and further develop and expand its services in the region. It has a growing reputation locally for providing a quality Service, with a pro-aclive and experienced management team, supported by an active. professionally focused Board. STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng documont The Alcohol and Drug Service is an incorporated Charity governed by the Articles of Association adopted 18 April 2024. This ensures that the risk to Trustees is managed and that the charity is able to continue to attract and retain the calibre of Trustee5 necessary to maintain a Board of the highest quality, best suited to deliver sound govemance to the charity. The Articles of Association set out the rules regarding membership and all members shall be entitled to vote at all general meetings of the charity. The governance of the charity is the responsibility of the Board of Trustees. Trustees are either elected at the annual general meeting or C¢>OPted if necessary. The day to day management of the charity is devolved by the Board to an Executive Team. The Principal office is situated at 82, Spring Bank, Hull. In the event of a Kfjnding up af the charity any surplus funds must be granted to any such charitable organisation having objects similar to those of the charity. Page11
The Alcohol and Drug Servlce Trustees, Report TRUSTEES, RESPONSIBILITY STATEMENT The Trustees, who are also Directors of the charity for the purposes of the Companies Act, submit their annual report and the audited financial ststements for the year ended 31st March 2024. The TrusteelDirectors have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in 2005 in preparing the annual report and financial statements of the charity. The TrusteelDirectors are responsible for preparing the Trustee, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the TrusteelDirectors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitsble company for that period. In preparing these financial statements, the TrusteelDirectors are required to.. Select suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charrties SORP Make judgements and estimates that are reasonable and prudent. stste whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The TrusteelDirectors are responsible for keeping adequate accounting records that disdose reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the PventIon and detection of fraud and other irregulanties. There 18 no relevant audit infomiation of which the charitable company's auditor is unaware; and The TrusteelDirectors have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that informats'on. The TrusteelDirectors have overall responsibility for ensuring that the charity has appropriate systems of internal controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose thtyth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. An experienced Management Board oversees the charity, with the Executive Team reporting to the Board and being responsible for the day to day operational functioning of the charity. Page 12
The Alcohol and Drug Servlce Trustees. Report Financial performance is monitored through the preparation of detailed budgets, forecasts, and monthly management accounts. The charity ha5 an overarching abjective to allow its resource5 to be allocated by those closest to its services and senlice users, while maintaining robust financial control. To enable this, the charity has detailed budget setting procedure and map describing a process which ensure5 local budget holders have a full input in setting their service budgets and accounts for organisational priorities and govemance. The process is reviewed annually fjth a primary indicator being the year end position of individual cost centres. The returning of a balanced position or better at the year end indicates initial budgets set were accurate and have been managed effectively throughout the year demonstrating the process is proving effective. The charity continue5 to explore the most effective vmys to invest its resources in furtherance of its objectives. A comprehensive investment strategy and attendant policy is in place vthich includes definition of investment encompassing traditional investment which seeks a monetary tUrn and a category outlining the use of resources to enhance the charities capacity to improve services for it8 serrfice users, deliver on current contracts and better position it to increase its Impact on its beneficiaries going forward, The workforce development plan Is based on an analysis of performance and supply and demand. The plan accounts for personal development., service and departmental development and Succession planning. All developments are linked with the charity's strategic, busine8$ and workforce development plans which are designed to further its objectives. The charity publishes it8 annual and strategic plans on its intranet allowing all employee5 access and inviting Scrutiny. Truste• pollcy and procedur•s The ADS has robust systems in place for assurlng the quality of its tru$tee5, they include the following, Each role on the 8oard and its 8ub-group8 has a specific Job Description and Person Specification. TrusteelDireGtor recruitrnent policy and procedure. TrusteelDirector induction policy and procedure. TrusteelDirector training policy and procedure TrusteelDirector registration of interests, policy and procedure Page 13
The Alcohol and Drug Service Trustees. Report Appointment of TrusteelDlrectors To ensure the make up of the charity Board remains frt for purpose a 6 stage process is used. (1) Recruitment is triggered by one of the following factors- An existing Board member resigns. and a replacement is sought. A review of the Board membership indicates a need for increased nurnber8, diversity or a specific skilllexperience gap. (2) A task and finish group, including members of the Board and Executive Team is appointed. (3) Adverts are drawn up and posted and Board members are asked to utilise their networks. (4) Applications are sorted and inteNiewed by the Task & Finish group. (5) Deci3i0n confirmed by the full Board and noted at the next AGM. (6) A Twstee induction programme 18 followed Including, vislts. documents and link5 to key documentation. In extraordinary circumstances for instance, where muttiple TrusleelDirectors are to be recruited, the charity may use the services of a specialised recruitment organisation. TrusteelDirector Inductlon Trustee induction has several elements including. A welcome book which includes, - The current Board members and biographies. - ADS Board meeting dates, times and venues. - What is substance misuse. - A Short history ofthe charty. An outline of the current National Drug & Alcohol Strategy. Data on the level of need for ADS services. Infomiation Reading which indude8, - The ADS Articles of Association. The Charity Commission booklet 'The Essential Trustee,. - The most recent ADS Annual Report. The current National Drug and Alcohol Strategy, A programme including, Board orientation. Delivered by the Chalr of the Board. Finance controls and structures. Delivered by the Finance Director. History and culture. Delivered by the Chief Executive. Central Departments and structure. Delivered by the Chief Executive and Flnance Director Vi51ts to services Page 14
The Alcohol and Drug Service Trustees. Report Executlve Tèam perforniance related remuneration The charity ensures decisions about levels of executive pay, and benefrts follow a robust evidence-based process and are reasonable and defensible. A Remunerats'on Committee is elected by the Board. The Committee has a critical role to play in balancing the interests of beneficiaries. fijnders, donors and other stakeholders with the need to attract senior leaders who will be effective in using the charity's resources to deliver the charity's stated purposes to those communities it is set up to serve. The Executive Team's annual perfomiance tsrgets are agreed by the Committee and reflect the operating environment, the charity and the strategic objectives. Any bonus award is a onewoff lump sum and is non-pensionable. The committee meet at least three times a year. A first meeting to agree the targets. At the mld-point to discuss progress. A final meeting to consider the recommendation which will be made the fvll Board. Targets are SMART with clear baselines set where a target is to improve current performance. The target5 are grouped under the following headings. Standafd Arèal Growth Qual w0101¢e Personal develo bènchmark 5% 8ala Jo 30 20 20 ment A¢hlevemtnlg oulgide st8ndaid areo9 Maxlmum avAllable 6% of salg The sects'on, '8chievements outside 818ndard 8reas', allows the remuneration committee to consider achievements outside the agreed targets. This does not form part of the standard calculats'on. The committee will consider the affordability of any award and in the event, it is not affordable, wll adjust the award accordingly. AUDITORS The auditors, Smalles Goldie, will be proposed for re-appointment at the forthcoming Annual General Meeting. The annual report vS approved by the trustees of the charity on 24 July 2024 and signed on its behalf by.. Trustee Page 15
The Alcohol and Drug Service Independent Auditorfs Report to the Members of The Alcohol and Drug Service Oplnlon We have audited the financial statements of The Alcohol and Drug Service (the 'charity') for the year ended 31 March 2024. 1Athich comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reports'ng framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the charfty's affalrs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared In accordance V*ith United Kingdom Generally Accepted Accounting Practice., and have been prepared In aceordanee with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those $tsndards are further described in the auditor responsibilities for the audit of the financial statements Section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of ihe financial Statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence Y have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions rnlatlng to golng concem In auditing the financial statements, we have concluded that the tTU8tees use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 8ased on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individualty or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue. Our responsibilib'es and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report. Page 16
The Alcohol and Drug Service Independent Auditorfs Report to the Members of The Alcohol and Drug Service Other informatlon The trustees are responsible for the other infomiation. The other infomiation comprises the information included in the annual report, other than the financial statements and our auditorfs report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any fom) of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other infomiation is materially incon51Stent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have perfonned, we conclude that there is a material mi$$tatement of this other information, we are required to report that fact. We have nothing to report in this regard. Oplnlon on other mattor prescribed by the Companleg Act 2006 In our opinion, based on the work undertaken in the course of the audit: the infonnation given in the for the financial year for véhich the financial statements are prepared 15 consistent with the financial statements,. and the has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlrod to report by exception In the light of our knovAedge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material mi88tatement8 in the . We have nothing to report in respect of the following matters where the Companies Act 2006 requires U8 to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns. or certain disclosures of trustees remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit. Responslbilities of trusteos As explained more fully in the (set out on page ), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the tTUStee5 determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic a5ternative but to do so. Page 17
The Alcohol and Drug Servlce Independent Audito5 Report to the Members of The Alcohol and Drug Service Auditor responsibilities for the audit of thè financial statements Our objective5 are to obtain reasonable assurance about vthether the financial statements a5 a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance 15 a high level of assurance, but is not a guarantee that an audit conducted in accordance vlith ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulation8, was focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Charities Act 2011, the Companies Act 2006, taxation legislation, data protection, ants'.bribery, employment, environmental and health and safety legislation. An understanding of these laws and regulations and the extent of compliance was obtained through discussion with management and inspecting legal and regulatory correspondence. We assessed the susceptlblllty of the charltable company's financial statements to material missiatement, including obtaining an understanding of how fraud might occur, by making enquiries of management and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulation5. To address the risks of fraud through management bias and override of controls, we.. performed analytical procedures to identify any unusual or unexpected relationships., tested journal entries to identify unusual transactions., assessed whether judgernents and assumptions made In determining the accounting estlmates were indicative of potential bias., and inve$ts'gated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulatlons, we designed procedures which included, but were not limited to.. agreeing financial statement disclosures to underlying supporting documentation,. reading the minutes of meetings of those charged with governance., enquiring of management as to actual and potential litigation and claims., and reviewing correspondence with relevant regulators and legal advisors. Due to the inherent limitations of an audit, there is a risk that y wll not detect all irregularities, induding those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance wth a law or regulation is removed from the events and transactions retlected in the financial statements, as we will be less likely to become aware of instances of non-cornpliance. Auditing standards also limit the audit procedures required to identify non-compliance with lav and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion. omission, or misrepresentation. Page 18
The Alcohol and Drug Service Independent Auditotrs Report to the Members of The Alcohol and Drug Servlce Use of our report This report is made solely to the charitable company's trustees, as a body, In accordance Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters y are required to state to them in an auditorfs report and for no other purpose. To the fullest exient permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, forthis report, or for the opinions we have formed. stephen Bramall Bsc., FCA (Senior Statutory Auditor) For and on behalf of Smalles Goldie, Statutory Auditor Regenvs Court Princess Street Hull HU2 88A 24 July 2024 Page 19
The Alcohol and Drug Service statement of Flnanclal Activities for the Year Ended 31 March 2024 (Including Income and Expendlture Account and Statement of Total Recognised Gains and Losses) Unregtricted Designated funds funds Restricted funds Total 2024 Total 2023 Note Income and Endowmonts from: Donations and legacies Charitable activities Other trading activities Investment income 4,337 568,945 1,286 1,953,911 9,662 2,374,895 15,285 4,897,751 16,805 5,216,846 11,760 46,518 11,760 46,518 13,160 6,679 Total Income 631,560 1,955,197 2,384,557 4,971,314 5,253,490 Expenditure on: Raising funds Charitable activities Governance costs 19,162 498,300 49,162 19,162 5,024,172 56,517 10,138 4,035,414 16,305 1,763,004 2,762,868 7,355 Total expenditure Net incomel{expenditure) Transfers between funds 568,624 1,763,004 2,770,223 5,099,851 4,061,857 64.936 192,193 (385,666) (128,537) 1,191,633 219,064 219,064 Net movement in fijnds 284.000 (26,871) (385,6661 {128,537) 1,191,633 Reconclllatlon of funds Total funds brought forward 1,402,897 242,726 2,017,830 3,663,453 2,471.820 Total funds carried foward 19 1,686,897 215.855 1,632,164 3,534,916 3,663.453 All of the charity's activities derive from continuing operations during the above two periods. The fund5 breakdown for 2023 ig shown in note 19. The notes on pages 23 to 34 form an integral part of these financial statements. Page 20
The Alcohol and Drug Servlc8 (Registration number: 05375809) Balance Sheet as at 31 March 2024 2024 2023 Nota Flxed assets Tangible assets Current assets Debtors Cash at bank and in hand 69,250 69.250 14 131,108 3,657,820 120,331 3,823,923 3,788,928 3,944,254 Creditors: Amounts falllng dua withln one year Net currant a8set• 15 (254,012) 280,801) 3,534,916 3,663,453 Total •880ts1•sJ current liabllltle• 3,604,166 3,732,703 Credltors: Amounts falllng due after more than one year 16 Not a880ts 69,250 69,250 3,663,453 3,534,916 Fund8 of tho charlty: Restrlcted Incomo funds Restricted funds 1,632,164 2,017,830 Unrestricted Income funds Designated Funds General Funds 215,855 1,686,897 242,728 1,402,897 Total unrestricted fund8 1,902,752 1,645,623 3,663.453 Total funds 19 3,534,916 These financial 8tatement8 have been prepared in accordance with the Special provisions relating to companie5 subject to the small companies regime within Part 15 of the Companies Act 2006. The financial statements on pages 20 to 34 Vre approved by the trustees, and authorised for issue on 24 July 2024 and signed on their behalf by- Trustee The notes on pages 23 to 34 form an integral part of these financial statements. Page 21
The Alcohol and Drug Service Statement of Cash Flows for the Year Ended 31 March 2024 2024 2023 Note Cash flowB from operatlng actlvltl88 Net cash (expenditurellincome (128,537) 1,191,633 Adjustmants for nonwopèratlng Itèms Investrnent income 46,518 {175,055) 6,679) 1,184.954 Worklng capltal adJu•tmant• Increase In debtors {Decrea8e)lincrea8e in creditors 14 15 110,7771 26,789 (38,032) 131,349 Net cash flows from operatlng actlvltleg (212,621) 1,278,271 Cash flows from Invasting activities Interest receivable and similar income 46,518 6,679 Net (decrea5e)lincrease in cash and cash equivalents Cash and cash equivalents at 1 April (166,103) 3,823,923 1.284,950 2,538,973 Cash and cash equivalents at 31 March 3,657,820 3.823,923 All of the cash flows are derived from continuing operations during the above two periods. The notes on pages 23 to 34 form an integral part of these financial statements. Page 22
The Alcohol and Drug Service Notes to the Financial Statements for the Yaar Ended 31 March 2024 1 Charlty $tatu$ The charity is limited by guarantee, incorporated in England & Wales, and consequentty does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation. The address of its registered office is.. 82 Spring Bank Hull HU3 1AB 2 Aecountlng policios Summary of slgnlficant accountlng pollcles and key accountlng 0stimat•s The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise Stated. Statement of compllanc• The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable lo charities preparing their accounts in accordance th the Financial Reporting Standard applicable in the UK and Republic of Iland {FRS 102>) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companie5 Act 2006. Basis of preparation The Alcohol and Drug Senllce meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherKfjse stated in the relevant accounting policy note5. Golng concern The trustees, having consldered the avallable infonnation & forecasts for the period to March 2028, have a reasonable expectation that the charitable company ha5 adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and therefore have prepared the financial Statements on a going concern basis. Income Income fmm donors and supporters Grants and contract income is recognised the tharity has entitlernent to the funds, after any perfomiance conditions have been met, it is probable that the income ryI1 be received and the amount can be measured reliably. Page 23
The Alcohol and Drug Service Notes to the Financial Statements for the Year Ended 31 March 2024 Voluntary Income Cash donations. gifts and legacies are included in full in the Statement of Financial Activities as they are received. other operating Incon7e All other income is accounted for on an accruals basls. Investment Income 8ank interest and investment bond income is induded in the Statement of Financial Activities on receipt. Expendlturn 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 obligats'on 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 the use of resources. Administration includes the cost of management of the charitys affairs. Terniinatlon benellts Temiination benefrts are recognised immediately as an expense when the charitable company 18 demonstrably committed to terminate the employment of an employee or to provide termination benefits. Taxation The Alcohol & Drug Service Limlted Is a UK reglstered charlty, number 1108595. All the charity's income Is applied to its charitable objectives and the charity is, therefore, exempt under current legislation from most fomis of taxation. Deproclation and amortlsatlon Depreciation is calculated on the straight line basis to write down the cost of all fixed assets, except freehold property, over expected useful lives. The lives generally applicable are.. Asset class Office equipment Depreciatlon method and rate S-eyears Tangible fixed assets The Charity onty considers capitalising items over £1.000. Page 24
The Alcohol and Drug Service Notes to the Financial Statements for the Year Ended 31 March 2024 Fund 5tructur• Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. Designated funds are funds earmarked by the management committee for a particular purpose. Restricted funds are to be used for a specific Purpose as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs where applicable. Hlro purchase and financo leases Rentals payable under operating leases are charged to the ststement of financial activities over the period of the lease on a straight line basis. Ponslons and other post retirement obllgatlons The charity operates a defined contribution pension scheme. Contributions to defined contrlbutlon plans are recognised In the Statement of Financial Activitie¥ in the period to whlch they relate. The assets of the scheme are externally administered by trustees. Debtorn and creditor4 recelvable I payable wlthin one yoar Debtors and creditors wlh no stated interest rate and receivable or payable viithin one year are recorded al transaction price. Any losses arising from impainnent are recognised in expenditure. 3 Income from donations and legocleg Total 2024 Total 2023 Donations and gifts Sundry income 3,362 11,923 15,285 12,605 4,200 16,805 4 Income from charitable actlvltleg 2024 2023 Grants and contracts Training 4,817,375 80,376 4,897,751 5,166,377 50,469 5,216,846 Page 25
The Alcohol and Drug Service Notes to the Financial Statements for the Year Ended 31 March 2024 Grants received, included in the above, are as follows.. 2024 2023 Doncaster Drug & Alcohol Service East Riding Partnership Hull Primary Care Addictions Service Access and Liaison Riverside Camarus 2,618,777 1,258,027 287,557 267,679 347,335 38,000 3,044,501 1,197,887 340,398 225,256 358,335 4,817,375 5,166,377 S Incomo from othor trading activiti88 2024 2023 PlaMentS and training 11,780 13,160 6 Investment Income 2024 2023 Bank interest 46,518 6,679 7 Expendltur• Dlrect cts Support cts 2024 2023 Raising funds Charitable activities Governance c09ts 18,248 4,797.098 48,916 4,864,262 914 227,074 7,601 235.589 19,162 5,024,172 56,517 10,138 4.035,414 16,305 4,081,857 5,099,851 Page 26
The Alcohol and Drug Service Notes to the Financial Statements for the Year Ended 31 March 2024 Costs directly allocated to activities are as follows: Direct service activity Ralslng funds Govemance 2024 2023 Client health supplies Stsff costs Recruitment Staff training Equipment purchase Administration costs Audit of the financial statements AGM and annual report Premises - direct Volunteer expenses 408 16,112 393,966 3,859,672 8,917 69,893 6,876 36,598 394,374 3,875,784 48,712 71,621 6,876 36,598 356,965 3,151,207 20,644 86,116 2,152 45,574 39,795 1.728 8,598 523 8,598 523 409,998 11,178 7,784 670 175,138 3,984 3,850,234 409,998 11,178 4,797,098 18,248 48,916 4,864,282 8 Analysis of govornanco and support costs Grants and Governance contracts costs Raising fund8 2024 2023 Support costs General office and finance Central premises Communications Bank charges Professional fees 17,804 28,689 176,138 1,OPA 3,379 18,058 28,689 177,044 1,064 10,734 15,717 31,178 154,240 817 9,671 906 7.355 914 227,074 7,601 235,589 211,623 9 Net Incomlngloutgolng resources Net (outgoingllincoming resources for the year include.. 2024 2023 Operating leases - other assets Audit fees 127,158 8,598 110,353 7,784 Page 27
The Alcohol and Drug Service Notes to the Financial Statements for the Year Ended 31 March 2024 10 Trust888 r•mun•ratlon and expenses There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees vRre reimbursed £24612023: £339) during the year for travel and expenses. 11 Staff costs The aggregate payroll costs were as follow8: 2024 2023 staff costs durlng the year worn: Wage5 and salaries Social security costs Pension costs Other staff costs and agency 3,004,740 276,305 183,066 411,673 2,593,178 244,363 163,552 150,114 3,875,784 3,151,207 The monthly average number of persons (including executs've team) employed by the charity during the year expressed as full time equivalents was as follows.. 2024 2023 No Average number of employees Average number of volunteers 109 16 100 13 125 113 During the year, the charlty made redundancy andlor temilnatlon payments which totslled £25,000 (2023 £Nil). The number of employees whose emoluments fell wlthin the following bands was.. 2024 No 2023 No £60.001- £70,000 £80.001 £90,000 Page 28
The Alcohol and Drug Service Notas to the Financial Ststements for the Year Ended 31 March 2024 12 Comparatlve SOFA Unrestrlcted Designated funds funds Restrictsd funds Total 2023 Noto Income and Endowments from: Donations and legacies Charitable activities other trading activities Investment income 6,250 472,166 13,160 6,679 10.555 2,823,276 16,805 5.216,846 13,180 6,679 1,921,404 Total income 498,255 1,921,404 2,833,831 5,253,490 Expendlture on: Raising funds Charitable activities Governance costs 10,138 297,715 14,013 10,138 4,035,414 16,305 1,703,268 2,034,431 2,292 Total expenditure Net income Transfers between funds 321,866 1,703,268 2,036,723 4,061,857 178,389 211,424 218,136 211,436) 797,108 12 1,191,633 Net movement in fijnds 387,813 6,700 797,120 1,191,633 Reconclllatlon of fund• Total funds brought forward 1,015,084 236,026 1,220,710 2,471,820 Totsl funds carried forward 19 1,402,897 242,726 2.017,830 3,663,453 Page 29
The Alcohol and Drug Service Notes to the Financial Statements for the Year Ended 31 March 2024 13 Tanglblè fixad asgets Land and buildings Office equlpment Total Cost At 1 April 2023 69,250 8,498 77,748 At 31 March 2024 69,250 8,498 77,748 Depreclatlon At 1 April 2023 8,498 8,498 At 31 March 2024 8,498 8,498 Not book valuo At 31 March 2024 69,250 69,250 At 31 March 2023 69,250 69,250 In 1991 a grant was received from the then Hull Health Authority which was used to make necessary irnprovements to the property. The total cost of these improvements amounted to £42.041 against which a grant of £42,000 was received. The freehold land and buildings themselves were donated by the Hull Health Authority subject to a legal charge in their favour which was set upon at the open market value as assessed by the District Valuer as £69,250. In order to comply V•ith the accounting requirernents of the Statement of Recommended Practice "Accounting and Reporting by Charities" published in 2005, the trustees introduced the current value of the property inlo the charity's balance sheet, together with the accompanying legal charge of the same amount. The trustees are of the opinion that the property occupied for the purposes of the charrty is maintalned to such a level Ihat ensures that the estimated useful life of the propety is of such a length as to make a depreciation charge immaterial and therefore one has not been provided in the year ended 31 March 2024. The charity is not sublect to taxation and therefore no liability would arise if the building were sold at its valuats'on. 14 Dgbtors 2024 2023 Trade debtor5 Prepayments & accrued income other debtor5 3,439 107,296 20,373 36.320 75,757 8,254 120.331 131,108 Page 30
The Alcohol and Drug Sarvice Notes to tha Flnanclal Statements for the Year Ended 31 March 2024 15 Creditors: amounts falllng due wlthln onè year 2024 2023 Trade creditors Other creditors Accruals & deferred income 145,755 24,383 83,874 95,608 21,734 163,459 254,012 280,801 16 Creditorn: afflounts falllng due after on• year 2024 2023 East Rldlng & Hull Health Authority 69,250 69,250 The East Riding & Hull Health Authority holds a legal charge on the building donated lo the charity. Should the building be sold or cease to be used for the charitable objects of the charity then £69,250 would be due to the Authority. 17 Obllgatlons under laaseg and hlre purchase contracts Operating lease commltments Total future minimum lease payments under non-cancellable operating leases are as follows- 2024 2023 other Within one year Beiween ane and five years 98,600 40,500 72,575 14,333 139,100 86,908 18 Employee Beneflt Obllgatlons The charity operates a defined contribution scheme, the amount charged to the Statement of Financial Activitie5 in the year to 31st March 2024 Nvas £183,006 12023.. £163,552). There are also some employees in the NHS pension scheme which cannot be valued and is, therefore, disclosed on a contributions basi5. Required payments to all of the scheme5 are up to date. Page 31
The Alcohol and Drug Service Notas to the Financial Statements for the Year Ended 31 March 2024 19 Funds Balance at Balance at 31 March 2024 Incomlng Resources rnsources expended 2023 Transfers UnrnBtrlcted funds General General fund 1,402,897 631,560 (586,624) 219,064 1,686,897 Deslgnated Central fvlarketing Development Central Workforce Enhancement Central I, M & T Development Hull Drug & Alcohol Sep4ice ERP Access & Liaison Riverside 222 (14,686) 14,993 529 (4,051) (8,541) 12,499 (93) 1,288 {1,286) 42,969 134,411 69,175 256,612 (246,437) 1,141,958 {1,001,9141 239,006 (173,805) 318,335 316,335 242,726 1,955,197 1,763,004 {42,989) (134,412) {69,175) 10,175 140,043 65,201 219,064 215,855 R0•tricted fund• Doncaster Drug & Alcohol Service User Group ASYE 2,006,443 11,387 2,374,895 (2,735,030) 3,382 (28,893) 8,300 (6,300) 120,273) 20,273 1,628,035 6.129 Total rn8trl¢ted funds 2,017,830 2,384,557 2.770.223 1,632,164 Total funds 3,663,453 4,971.314 5,099,851 3,534,916 Page 32
The Alcohol and Drug Service Notes to the Financlal Statements for the Year Ended 31 March 2024 Balance at 1 Aprll 2022 Balance at 31 March 2023 Incoming resources Resources expended Transfèrs Unre8trict•d fund8 Gener•1 General fund 1,015,084 498,255 (321,8661 211,424 1,402,897 Deslgnated Central Marketing Development Central Workforce Enhancement Hull Drug & Alcohol Service ERP Access & Liaison Riverside (14,468) 14,690 222 (13,951) 9,900 <4,051) 15.231 122,565 98,230 309,453 1,088,033 196,583 327,335 (266,484) (953,622) {127,408) 327,335 (15,231) (122,565) (98,230) 42,969 134,411 69,175 236,026 1,921,404 242,728 1,703,268 211,436 Re•trlcted Doncaster Drug & Alcohol Senrfice User Group ASYE 1,199,785 20,925 2,823,276 {2,016,6181 6,355 (15,905) 4,200 2,006,443 11,387 12 Total rnstrictod funds 1,220,710 2,833,831 2,036,723 12 2,017,830 Totsl funds 2,471,820 6,253,490 4,061,857 3.663.453 Restrlcted fund• The restricted fund$ of the charity comprise unexpended balances of grant3 to be applied for specific purposes. Each project Is subject to Indlvldu81 fundlng specifically for that project and as a result has a restriction on its use placed upon it by the grant provider. The balance V11 fund expenditure yet lo be incurred. Page 33
The Alcohol and Drug Service Notes to the Financial Statements for the Year Ended 31 March 2024 20 Analysis of not assets between funds Unrnstrictod Designated Rostrict8d funds funds funds 2024 2023 Total funds Total funds Tangible fixed assets Current assets Current liabilities Creditors over 1 year 69.250 69.250 240.759 1.781,019 3,788,928 <24,904) (148,855) (254,012) {69,250) (69,250 1,632,164 3,534,916 69,250 3,944,254 (280,801) 69.250 1,767,150 <80,253) Totsl net assets 1,686,897 215,855 3,663,453 21 Ralated party tran•actlon8 There were no related party transactions in the year. Page 34