mailes Goldie
CHARTERED ACCOUNTANTS
REGISTERED COMPANY NUMBER:05375809
REGISTERED CHARITY NUMBER:1108595
The Alcohol and Drug Service
Financial Statements
31 March 2024
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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 Chari￿s 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 se￿1¢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 V￿11 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 V￿th 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.
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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:Il￿Nrf.ndtMS.neu data to 31 March 2024)
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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 e￿ended, 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 Y￿5 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
Ca￿er 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.
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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 V￿11 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.
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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.
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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 V￿r1d 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.
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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 V￿de 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.
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The Alcohol and Drug Service
Trustees. Report
Website
A new website y￿8 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.
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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.
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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
P￿ventIon 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.
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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
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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
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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
w0￿101¢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 v￿S 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 Audito￿5 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 V￿re 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 I￿land {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
Pla￿MentS and training
11,780
13,160
6 Investment Income
2024
2023
Bank interest
46,518
6,679
7 Expendltur•
Dlrect c￿ts Support c￿ts
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 V￿11 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