mailes Goldie
CHARTERED ACCOUNTANTS
Company Ragistration NUm￿r. 0S375809
Charlty Registration Number.. 1108S95
The Alcohol and Drug Service
(A company limited by guarantee)
Annual Report and Financial Statements
31st March 2026
ICAEW
CHARTERED
ACCOUNTANTS

Contents
Reference and Administrative Details
Trustees, Report
2to12
Independent Audilor3' Report
13to16
Statement ef Financial Activities
17
Balance Sheet
18
statement of Cash Flow$
19
Notes lo the Financial Stslements
201031

Reference and Administrative Details
Trustees-
A Smith- Chair
l D Paisons
E Tatterton- Treasurer
N Dodds
F Ashton
W McHugh (resigned 17 June 20261
G Gilbert
S Scott lappoinled 17 April 20251
Executive Team
T Young, Chief Executive
S Grunnill, Finance Director
K Young, QLJalily & Performance Director
L Jarvis, Operations & 8usines5 Director
Charity Règistration Numb•r
1108595
Company Regl$tratlon Numbor 05375809
Registered Offic
Kingston House
Priory Park
12 Saxon Way
Hessle
HU13 9PB
Auditor
Smalles Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
HU2 8BA
Page 1

Trustees. Report
The trustees who are also directors of the charity for the purposes of the Companies Act 2006,
present their report wlh the financial statements of the charity for the year ended 31 st March 2026.
The trustees have adopted the provisions of Accounting and Reporting by Charities.. Slalernenl of
Recommended Pra¢ti¢e applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeth've 1
January 20191.
Publlc B8n•fit
The charity clearly sets out the benefit It aims to deliver in 115 mi55ion statement. This retleds the
charity's objectives and which sils al the centre of all planning and perfomiance managernenL The
mission Is..
"The ADS wll Work in partnership lo support people affected by sijbslance misuse to make positiv&
change."
Tts further support the mlssion stslemenL the charity articulate5 Its values and a wsion slalemenl. The
vision statement 15,
'The ADS aspire to be an organisation where the setvices we offer are indiwdually tailored. creative,
innovative, of the highest quality and result in the optimum outcome for each service user."
Values
The charity's values are.
Hone51y
Diversity
• Service user and carer focused
• Effective
Caring
Natlonal stratsgy
The national strategy published in J8nu8ry 2021 and the associated funding and guidance, represents
a once in a generation opportunity lo enhance the sector and sel the agenda for many year5 to come.
ADS are well placed to utilise this opportunity and support change to improve support for those people
affected by problematlc substance use.
The election of any new govemment presents a period of uncertainty while new ministers work to
translate manifesto commitments into actions and financial plans. During this period the charity
worked wlh others in the sector to support the continuation of the principles and funding within the
Nats"onal Strategy. In late 2024 it was confirmed that the National Strategy would continue but with a
slightly different emphasis. In addition, funding was confirmed for the 2025126 financial year. The
charity welcomed this news and the opportunity lo make further enhancements to a sector which
supports some of the most vulnerable and exclud&d people in society.
To do $0 the charity wll conlinue to.
sha￿ best practice it has developed with others.
Work in partnership with other providers and national bodies such as the Office of Health
Improvement and Disparity IOHIDI
Continue to invest in its mission.
Page 2

Trustees. Report
Assurlng Long Term Misslon Delivery
To assure the charity's ability deliver its mission in the long term, the TrusleelDirectors, Chief
Executive and Finance Director agreed a strengthening of the Executive Team was required. The
process to do so h8$ been underway for some 18 months and this year culminated wth the
appointment of additional exe¢ulives. Laura Jarvis. as Operations and Business Director, and
lfj'rsty Young, a$ Quality and Perfomiance Director.
The appointments wll enhance the charty'5 govemance, planning and innovab'on and marf( the
beginning of the next exciting phase in its development.
Plannlng
The Charity believes that comprehensive well informed planning 1$ the comer stone of its continued
success. All annual plans and strategy documents are approved by the 8oard and progress against
all plans 15 reported at each rneeting.
The planning framework has the Common aim of furthering the charity's objectives and ¢onsi$ts of the
following.
A Strate
ic Plan.
De5cribe5 the overall direction of the chanty for the coming 3 10 5 year5.
An Annual Business Plan.
Describes the charitys activity over the coming year.
An Annual Workforce Develo
ment Plan
Describes the charitys SUPPOrt for 115 workforce over the coming year.
The coming year wll see the introduction of an Information, Communicallon Technology IICTI
strategy ensuTing the benefits and risks are managed to enhance the charity'g reach to. and impact
on, its beneficiaries.
Page 3

Trustees. Report
Quallty and perfomiance
A robust Quality Assurance framework is in place which contains a range of internal quality indicators.
These are reported monthly lo managers and quarterly to the Board.
The positive impact of our services 1$ measured against our mission. We aim lo support positive
change in all who come through our doors.
This year we have appointed a Quality and Performance Director to further enhance our offer lo
beneficiaries.
Ab51inen
Of everyone wth us this year, 23QA left our setvices substsnce free and did not retum to treatment.
That's 17 people every week, 52 weeks a year.
Of those with us for an alcohol problem, 48% left alcohol free and do not return. That's 10 people
every week, 52 weeks a year.
IADats source.. Public Health Outcomes Framework C19 Ifomierfy 2.151.. data point March 2026.1
Percenta
eof
eo
Across all ADS services.. 470
ADS best performing service.. 88%
National performance.. 46%
Regional performance.. 47°/0
ro
ress in Irealmen_e
Increase in numbers in IrealmenL
Across all ADS services.. + 13%
ADS best performing seNice.' + 28%
National performance.. + 16°
Regional performance.. + 20Q
Percentage of those released from
Across all ADS services. 760
ADS best performing service.. 76%
National performance". 560
Regional performance 650
ri50n who en
e in communi
services
inu
I'Dala source." NDTMS Local outcome Framework.. Ac¢essed 1 April 20261
Quality Manage_ment S stem
BS EN ISO 9001.201_51
An annual external audit assures the Quality Management System has been implemented,
maintained and is Dperating in accordance wlh the stsndards.
ood em
eranda
ood place to work.
Holding the Investors in People IliPI award since 2016 the charity is proud lo be a good employer and
good place lo work but continues lo seek improvement. In addition lo the Investors rewews and the
annual workforce SLJrvey, the charity collects data on key measures of performance.
The three yeady cycle of Investors in People onsite audit look place over September and October this
year. The audit includes confidential face lo face interviews with the IIP auditor wrth a randomly
selected group consisting of 30% of the workforce.
Fundin
our miS￿n
Of ADS expenditu￿ 930￿ was on direct charitable aclivilies.
IDala source.. ADS Audited accounts 20251261
Page 4

Trustees, Report
Investing in our mission
The ADS has effective financial controls in place which enable il to manage 115 intemal finances and
ensure il is able lo deploy ils funds to ensure best value for its benefiGiarie5.
Due lo this continued good financial planning and management. the charity is in a healthy financial
position including having free reserves. This year has made it possible lo conts'nue investing in the
mi95ion to ameliofale risks lo the charity's ability lo deliver its mission, lo enhance the quality ol that
delivery and to plan for further investments In the years to come.
Risk amelioration
The most significant risk to the ¢harily thi5 year was..
Continuation of funding and the National Drug land Alcohol) Strategy.
Substance misuse servi¢e Gommi5sioners are the source of 96Vo of incorne and are the reGipienls
of the govemment provided national funding for drug and alcohol services. The funding cannot be
spent on anything other than substance misuse services. The funding for the year 2025126 was
confirmed as continuing al current levels. However, in December 2025 the government published
a spending commitment for the coming three years significantly reducing the risk and allowng
longer term planning.
Enhancin
A critical determinant of successfully delivering our mission is a well-trained, high-quality workforce.
To sUPPOrt this the Charity has invested in the workforce lo ensure the continued provision of
highquality services lo its beneficiaries. The investments aim lo create a 'pipeline' which will provide
a quality workforce on an ongoing basis.
These investments include..
The SLJccessful introduction of Apprenticeships including the following..
Soaal W¢Yk IBAI Apprenticeship and the first graduate of the programme will be In 2026
People Support (formerly Human Resources) Apprenticeship
Production and delivery of a free Commissioners in substance use training.
An enhanced Social Worker support scheme introduced aimed at improving the retention of
social worker5 and the support for social work development.
Planned investments for the coming year include".
A nexl level training for Commissioners of substance use services.
The development and launch of a second-tier commissioner training accredited to HND or Degree
level.
n￿rm8110￿ Comlnunicalion Technolo
ICT
The charity continues to invest and develop ils ICT assets and has achieved and maintained the
Cyber Essentials Plus quality mark for cyber security.
An ICT plan is embedded in the annual business plan.
A strategic ICT plan authorised by the Board of TrusteelDirectors will be mobilised in the coming
financial year120261271.
Page 5

Trustees, Report
Environment, Social, Gov8manc
In the coming year ADS wll continue ils investment in an Environment. Social, Governance reporting
and management framework. the approach will bring together the three key areas which underpin
everything the charity does and enable il to cleaTly articulate this to both inlemal and exiernal
stakeholders.
Central Office
The charity central office occupied a building buitt c1900 al 82 Spring Bank since 1991. In the
P￿vIolIS 10 years, the annual maintenance costs had increased year on year and il was increasingly
difficult lo ensure access was in line with the charity's commitment to equality and diversity. It was no
longer fil for purpose nor a good use of the charity funds. A decision was made to seek alternab've
offices.
Suitable offices were identrfied al Kingsltsn House Saxon Way, Hessle and the lease slgned on
03.02.2026. The Spring Bank premises were Sold at auction and the sale completed on 27.04.2026.
Stakeholders
The charity regularly consutts wth stakeholders ublising feedback to continue to improve se￿ices.
Commissioner5 are Consulted in several formal and informal ways. In addition lo formal monitoring
meetings a partnership approach lo developments and joint planning ensures the opinions of
commissioners are embedded in the service development.
Service Users a￿ regularly consulted throughout seM¢es, with some operating an on%oing formal
consultslion and others using periodic surveys, Feedback is sought on an on-going basis from
Service User Groups and mentors lo ensure their ideas and thoughts are reflected and their
involvement is included in the ¢￿deSIgn and implemenlalion of new developments.
Employee consultation is through team and other meetings, supervision, whole service events and an
annual workforce survey.
An annual ADS conference provides a forum for sharing, celebrating succe55 and consulting for all
ADS employees and those of partnership organisations to be consulted.
An employee newsletter provides a vehicle lo share information and encourage feedback. policies,
annual plans and external audit and reports are available on the Gharity's hub ensuring all employees
have easy and convenient access,
Page 6

Trustees, Report
Sorvica delivary
Based upon its stated focus, the Acohol and ONg Service offers a confidentsal, professional, modern
approach lo alcohol and drug problems. At present our service5 cover the areas of the East Riding,
Doncaster and Hull.
The ADS has maintained its ¢ommitrnenl to ils core focus under the following four headings.
The full range of adult community based services
Young Peoples, services
Delivering services to both rural and urban areas
Partnership working
Supporting earfy intervention outside of specialist services
The charity continues lo develop alliances and partnerships to provlde Se￿Ce users wlh access to
key wrap aroL4nd support vitsl for 5UStaining recovery.
The charity under5tsnd5 to Provide the best for its benoficiaries il must work in partnership with
others. This lakes many forms Including contractual, informal arrangements and formal consortium
agreements.
Peer mentors and volunteers
The charity is supported by volunteers many of whom have lived experience of problematic substsnce
use. The charity provides a comprehensive volunteer training programme to equip volunteers lfvith the
necessary skills and knowledge. Most modules in the programme are accredited qualifications
assuring knovAedge and quality.
The successful completion of the volunteer prograrnme equips volunteers wlh the qualifications and
experience required for a paid post a$ a Trainee Recovery Vvorker and supports applications for paid
work outside the charity.
Social media
Facet)ook, Instagram and X ¢t>nb'nue lo be ulilised by the charity to reach and comTnunicate wth
current and potential beneficiaries. SeNces are encouraged to use their social media platforms
to engage with and support local ne￿Orks.
Flnancial management
In
The economic environment has been difficult over recent years. Along with the national strategy and
associated additional funding, has come pressure lo expand services quickly. At the end of a decade
of significant cuts, providing the additional workforce required lo deliver on the national targets ha5
been challenging. In the absence of an available qualified workforce there is competition for the small
number who are. In this landscape ADS has utilised its strong financial position to invest in training,
skills and resources lo provide 8 workfor¢e capable of maintaining services of a high quality and
continue to effectively deliver on ils mi5510n.
Income
There was a slight decrease in income of 2Qk this year wlh overall income at £5,357,534 12024125
£5,470,814).
Page 7

Trustees. Report
enditure
The majority of the ADS'S lunding is Restricted. in that the income is required to be expended on
specific services that are conlracled. Expenditure in 2025126 amounted to £5,594,081 12024125
£5,322,139}. Whilst most of this is pay cosls there ha5 been an investment in increasing the capacity
of the senior tearn, quality roles across the chanty. The majority of these cost5 relate primarily lo the
operational staff however, investrnenl in a fil for purpose cenlral office also been made. ADS continue
lo minimise management and administration costs and demonstrate best value to commi55i0ner$.
ReseNes
Deficit for the year was £236,547. The deficit on unrestricted fvnds was £56,657, the surplus on
designated funds was £49,292 and a deficit of £229,182 arose on restricted funds. The deficit on
reslricled funds was expected and planned for and represents tirning differences be￿en the receipt
of Income and the provision of Services.
Balance sheet
There has been no SIgn￿can1 change in the fixed assets of the ADS.
The balance of cash and short term deposits held across all accounts at the yeaT-end was £3,362,789
12024125 £3,867,418).
Corporate governance, risk management and re$•tv8s policy
The ADS Board of TrusteeslDireclors Ilhe Board) have considered the major risks lo which 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.
Biographies of the TrusteelDirectors are published on the ADS website at https."Ilads-uk.orgltruslees.
The Management Board are sUPPOrted by an experienced Executive Team consisting of a Chief
Executive and Finance Director, vh)0 have 3 combined experienc& of the charitable 5e¢lor of over 50
years.
The Board oversees and approves the overall strategy, performance and management of the ADS
and meets four times a year, revie￿ring business developments and agTeeing policy with the
Executive Team.
The Chief EKe¢utive is responsible for day lo day control of operations and the performance of the
ADS. The Chief Executive has also sel in place operational controls over service provi510n, to ensure
that employees are trained and working to proper standards.
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 monthly management accounts. The performance of each cost centre
is 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 wlh Charty Commission guidelines, and to enable il to deal wth
any issues arising from short-term fluctuations in funding andlor ¢ash flow, the Board sets a minimum
serves tsrget. This target has been achieved and maintained. The rnechanism for ¢alculating the
minimum reserves laTget 51ts within a comprehensive reserves policy. The reserves target is reviewed
annually.
Page 8

Trustees, Report
The overall finance strategy is delwered through a range of annual plans and policies ensuring the
delivery ol the charills objectives. This balanced approach has enabled the investment in capacity
and infrastructure alongside traditional investments and a business case approach through thich
additional income is generated 6¥hile enhancing the charity's ability to deliver ils obiethves.
Outlook
The $eNi¢e 1$ in a sound financial position and the recent investment has ensured that the structures.
skills 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 lo manage
and sustain development in the future. Alongside this the charity has a robust planning structure
which supports an ethos of continuous improvement and development to enable fotward planning and
ensure ihe Board is able lo continue to govern the charity effectively.
The ADS is well placed lo build on its core aroas and further develop and expand its service5 in the
region. It has a growing reputation locally for providing a quality Service, with a pro-adive and
experienced management team, supported by an active, professionally focused Board.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Alcohol and Drug se￿ice is an incorporated Charity govemed by the Articles of Assoaation
which are regularfy reviewed. The current Arti¢le5 were adopted 18 April 2024. This ensures that the
risk lo TrusteelDirectors is managed, and that the charity can continue to attract and ielain the calibre
of TrusteelDirectors necessary to maintain a high-quality Board best suited lo deliver sound
govemance.
The charity is controlled by its governing docurnent, a deed of Irusl, and constitutes a limsted
company, limited by guarantee, as defined by the Companies Act 2008.
The Articles of Association Set out the rules regarding membership and all members shall be entitlod
to vote at all general meetings of the charity.
The governance of the charity is the responsibility of the Board of TTusleelDirectors. TrusteelDirecloTS
are either elected al the annual general meeting or co-opted rf necessary. The day lo day
management of the charity is devolved by the Board lo an Executive Team. The principal office is
Situated at Kingston Hokjse. Priory P3rk, 12 Saxon Way, Hessle. The charity has a schedLJle of
delegation which provides a clear and concise record of the delegation of authority and the limits on
those delegations in critical areas. This supports effective and timely s¢ruliny by the Board of
delegated decisions.
In the event of a winding up of the charity any surplus funds must be granted lo any such charitable
organi5abon having objects similar to those of the chaTIIy.
Page 9

Trustees, Report
Structure and management
The TTUSleelDirertors have overall respon5ibilty for ensuring that the charity has appropriate systems
of intemal wntrols, financial and otherwise. They are also responsible for keeping proper acG(>unting
recordy v4hich disclose with reasonable accura¢y 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 ￿sponSible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevenb'on and detection of fraud and other irregularities.
An experienced Management Board oversees the charity, with the ExecLJtive Team reporting lo the
Board and being responsible for the day lo day operational functioning of the charity.
Financial performance is monitored through the p￿paratIOn tsf delaileil budgets, forecasts. and
monthly management accounts.
The charity has an overarching objective lo allow its resources lo be allocated by those closest to its
services and service users, while maintaining robust financial control. To enable this, the charity has 3
detailed budget seth'ng procedure and map describing a process which ensures local budget holders
have a full input in setting their service budgets and accounts for organisalional priorities and
governance.
The process is reviewed annually wrth a primary indicator being the year end position of individual
cost centres to ensure inrtial budgets set were accurate and have been managed effe¢lively.
The charity continues to explore the most effective ways to invest its resources in furtherance of its
objectives. A comprehensive investment strategy and allendant policy is in place thich includes a
definition of investment encompassing traditional investment which seek5 a monetary return and a
category outlining the use of resources to enhance the charities capacity to7 improve services for ils
service users. deliver on current Contracts and better position il to increase its impact on ils
beneficiaries going forward. The investment strategy will be reviewed during the 2025126 financial
year.
The workforce development plan is based on an analysis of perfoTmance and supply and demand.
The plan a¢¢ounts lor personal developmenL setvice and departmental development and succession
planning.
All developments are linked wlh the charity's strategic, business and workforce development plans
which are designed to further ils objectives.
The charity publishes ils annual and strategic plans on its intranet allowng all employees access and
inviting scrutiny.
Page 10

Trustees, Report
Trustee policy and proc¢dur¢¥
The ADS has robust systems in place for a55uring the quality of its trustees, they include the
following,
Each role on the Board has a specific Job Description and Person Specification.
Each sub-group. whether a standing or task 8nd finish group, has clear Terms of Reference.
TrusleelDiTector recruitment policy and procedure.
Truslee/Director induction policy and procedure.
TrusleelDirector training poli¢y and procedure.
TrusleelDirector registration of inleresls, policy and procedure.
Appointment of Trust88lDir8ctors
To ensure the make up of the charity Board remains fil for purpose recruitment is triggered by one of
the followng factor5.
An existing Board member resigns. and a replacement is sought.
A review of the Board membership indi¢ate5 a need for increased numbers, diver511y or
specific skilllexperience gap.
If recruitment is triggered a rigorous recruitment proce55 follows.
TrustsglDlre¢tor Inductlon
A robust Trustee induction programme is in place and ils delivery is monitored and signed off by the
Board.
Ex•cLrtlvo T•am performance relatsd rgmuneratlon
The charity ensure5 decisions about levels of executive pay. and benefits follow a robust
evidence-based process and are reasonable and defensible.
A Remuneration Committee is elected by the Board. The Committee has a critical role In balancing
the interests of beneficiaries, funders. donors, and other stakeholders with the need to attract senior
leaders who wll be effective in using the charity's resour¢e5 to deliver the charity's stated purposes lo
those comrnunities il is set up to serve.
Page 11

Trustees, Report
TRUSTEES. RESPONSIBILITY STATEMENT
The trustees I￿0 are a150 the directors of The Alcohol and Drug Service for the purposes of
company lawl are responsible for preparing the financial statements in accordance wth applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice), including FRS 102 "The Finanaal Reporting Stsndard applicable in the UK and Republic of
Ireland"
Company law requires the trustees to prepare financial 51aternents for each financial year. Under
company law the trustees musl not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charty and of the incoming resources and
application of resources, including ils income and expenditure, of the charity lor th* period. In
preparing these financial statements. the trustees are required to..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent..
slate whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departu￿$ disdosed and explained in the financial statements". and
prepare the financial statements on the going concem basis unless il 15 inappropriate to presume
that the charity TMII Go>ntinue in business.
The trustee5 are responsible for keeping proper accounting records that can disclose wth reasonable
accuracy al any time the financial position of the charity and enable them lo ensure that the financial
statements comply wrth the Companies Act 2006 They are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Dlsclosure of inform8tlon to auditor
Ea¢h trustee has taken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trusl&es confirm that there is no relevant information that they know of and of which
they know the auditor 1$ unaware.
Reappolntm¥nt of auditor
In accordance wlh 5e¢tion 485 of the Companies Act 2006, a resolution for the re-appointment of
Smalles Goldie as auditors of the charity is to be proposed at the forthcoming Annual General
Meebng.
The annual report was approved by the trustees of the charity on 16 July 2026 and signed on its
behalf by..
Trustee
Page 12

Independent Auditor's Report to the Members of The Alcohol and Drug Service
Opinion
We have audited the financial statements of The Alcohol and Drug Setvice (the 'chaTIty'I for the year
ended 31 March 2026, which comprise the Statement of Financial Acliwties, Balance Sheet.
Slalement of Cash Flow3, and Notes to the Financial Stslements, including a SLJmrnary of signrficant
accounting policies. The financial reporting framework that ha5 been applied in their prepaiation is
Uniled 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 Praclicel.
In our opinion the financial statements..
give a true and fair view of the slate of the charity's affairs as al 31 March 2026 and of its incoming
resources and application of resources. including ils income and expenditure, for the year then
ended.,
have been properly prepared in accc¢rdance svith United Kingdom Generally Accepted Accounting
Prath'ce,. and
have been prepared in accordance wlh the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance wlh Inlemalional Standards on Auditing IUKI IISAS (UK)) and
applicable law. Our responsibilities under those Standards are lurther described In the auditor
responsibilitie5 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 the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance w(th these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to going concern
In auditing the financial statement5, we have concluded that the Iru5tees use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertaints'es relats'ng to
events or conditions that. individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of al least ￿e1ve months from when the original finanaal
ststements were aulh0ri5ed for issue.
Our responsibilities and the responsibilities of the Iruslees wlh respect to going concern are
described in the relevant sections of this report.
Page 13

Independent Auditorfs Report to the Members of The Alcohol and Drug Service
Other inforniation
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the financial statements and our auditoffs report
thereon. Our opinion on the financial statements does not cover the other information and, except to
the extent olheTWtse explicitly stated in our report, we do not expre55 any fomi of assurance
conclusion thereon.
In connection wrth our audit of the financial ststements, our responsibility is to read the other
information and. in doing so, consider whether the other informaliori 15 materially inconsi51enl wth the
financial slalements or our knowledge obtained in the audrt or tsthenNise appears lo be materially
misstated. If we Identify such material inconsistencies or apparent material mi5s1atemenls, we are
required to determine whether there is a material misstatement in the financial statements or a
material misslalement of the other information. If, based on the work we have performed, we conclude
that there 15 a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on othèr matter prescrlbed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audf(".
the information given in the for the financial year lor which the finanryal Statements are prepared is
consistent ￿rith the financial statements,. and
the has been prepared in accordance wth applicable legal requirements.
Matters on which we are requlrgd to report by gxceptlon
In the light of our knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material mi551alements in the Truslee5' Report.
We have nothing to report In respect of the following matters where the Companies Act 2006 requires
us 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 slalemenls are not in agreement wlh the ac¢ountin9 records and ￿luMS., or
certain disclosures of Iruslees remuneration specified by law are not made., or
we have not received all the infomiation and explanations we require for our audit.
Responsibilities of tw$tso$
As explained more fully in the Trustees, Report Iset out on page 121. 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 inlemal control as the truslees detemiine 15 necessary to enable the preparation of
financial statements that are free from material misstslement. whether due to fraud or error.
In preparing the financial slalemenls, the trustees are responsible for assessing the Charity's ability to
conlinue as a going concem. disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the Iruslees either intend to liquidate the charity or to cease
operations, or have no realistic alternative bul to do so.
Page 14

Independent Audito￿$ Report to the Members of The Alcohol and Drug Service
Auditor responsibilities for tha audlt of the financial statem8nts
Our objectives are to obtain reasonable assurance about whether the financial statements as a ￿ole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes OUT opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee
that an audrt conducted in accordance wlh ISAS IUKI wll always detect a material misslalement
when it exists. Misslalernents can arise from fraud or error and are considered material if, individually
or in the aggregate. they could reasonably be expected lo influence the economic decisions of user5
taken on the basis of these financial statements.
The extent lo which our procedures are capable of detecting irregularities, including fraud is detsiled
below..
Our approach to identifying and assessing the risks of material misstafement in respect of
irregularities, including fraud and non-compliance wth laws and regulations, 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 charity, including the Charities Act 2011, the Companies Act 2006,
taxation legislation, data protection. anli-bribery, employment, environmental and health and safety
legislaty'on. An understanding of these laws and regulatsons and the extent of compliance was
obtained through discussion wth management and inspecting legal and regulatory correspondence.
We assessed the susceptibility of the charity's financial statements to malersal misstatement, including
obtaining an understanding of how fraud rnight occur, by making enquirie5 01 management and
considering the internal controls in place lo mrtigale risks of fraud and non-cornpliance with laws and
regulations.
To address the risks of fraud thTough management bias and override of controls, we..
perfomied analyb'cal procedu￿$ to identify any unusual or unexpected relationships..
te51ed journal entries to identfy unusual transactions.,
assessed whether judgements and assumptions made in detemiining the accounting estimates
were indicative of potential bias., and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularitie5 and non-compliance wlh laws and Tegulats'ons, we designed
procedures which included, bul were not limited to..
agreeing financial slalement disdosures lo underly1ng supporting documentslion",
reading the minutes of meeb'ngs of those charged wlh governance.,
enquiring of management as to actual and potential lrtigation and claims.. and
reviewng correspondence with relevant regulators and legal advisors.
Due to the inherent limitations of an audit, there is a risk that we will not detect all irregul8rilies,
including those leading to a material mis51atement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation 15 removed Imm the
events and transactions reflected in the financial statements. as we wll be less likely to become
aware of instances ol non-compliance.
The risk is also greater regarding i￿egularitieS occurring due to fraud rather than error, as fraud
involves intentional concealment, forgery, collusion, omission, or misrepresentab'on.
Page 15

Independent Auditorfs Report to the Members of The Alcohol and Drug Sevvice
Use of our raport
This report 15 made solely to the charity's trustee5. as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so th81 we might stale lo the
charfty's trustees those matters we are required to slate lo them in an auditor's report and for no other
putpose. To the fullest extent permitted by law, we do not accept or assume responsibilty lo anyone
other than the charity and its trustees as a body, for our audit work, for this reptsrt, or for the opinions
we have formed.
Stephen Bramall Bsc., FCA (Senior Ststutory Auditor)
For and on behalf ol Srnaile5 Goldie, Statulory Auditor
Regent's Court
Prince55 Street
Hull
HU2 8BA
17 July 2026
Page 16

Statement of Financial Activities for the Year Ended 31 March 2026
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unr•strlcted Designated
funds
lunds
Restricted
funds
Totsl
2028
Total
2025
Noto
Income and Endowments from:
Donations and
legacies
Chanlable activities
Other trading
activities
Investment income
849
799,175
286
2.738,010
1,135
5,275,959
43,767
5.344,496
1,738,774
17,760
62,680
17,760
62,680
12,580
69,971
Total income
880,464
1,738,774
2,738,296
5,357,534
5.470,814
Expendlture on..
Raising funds
Charitable activities
Governance costs
15,669
932,423
31,048
15,689
5,537,045
41,367
24,857
5.243,932
53.350
1,646,963
2,957,659
10,319
Total expenditure
979,140
1.646.963
2,967.978
5,594.081
5,322,139
Net
lexpenditurellincome
Transfers between
fvnds
198,676)
91,811
1229.6821
{236,547)
148,675
42,019
42,519
500
Nel movement in
fund5
156,6571
49,292
1229,1821
{236,547)
148,675
Reconciliation of funds
Totsl fund5 brought
forward
2,084,866
228,401
1,370,324
3,683,591
3,534,916
Totsl funds carried
forward
2.028,209
277,693
1,141,142
3,447.044
3,663,591
Afi of the charity's activities derive frorn continuing operats'ons during the above tsvo periods.
The notes on pages 20 to 31 form an integral part of these financial slatemenl5.
Page 17

{Registration number". 05375809)
Balance Sheet as at 31 March 2026
2026
2025
Note
Fixed a55ets
Tangible assets
Current assets
Debtors
Cash al bank and in hand
Short-term deposits
12
80,000
95.000
13
255,448
2.362,789
1.000,000
213,288
3,867.418
3.618,237
4,080.706
Creditofs: Amount$ lalllng dug within one year
14
251,1931
1397,115
Net currgnt assets
3.367,044
3,683,591
Total assats less current liabilitles
3.447,044
3,778,591
Creditors- Amounts falling due after more than on¢ yéar 15
Net assets
95.000
3,447,044
3,683,591
Funds ofthe charity:
Re$trlctgd income funds
Restricted funds
1,141,142
1.370,324
Unr&strict8d income funds
Designated Fund5
General Funds
277,693
2,028,209
228,401
2,084,866
Total unrestricted funds
2,305,902
2,313.267
Total funds
3,447,044
3,683,591
These financial statements have been prepared In accordance with the special provisions relating to
companies subject lo the small companies regime within Part 15 of the Companies Act 2006.
The financial statemen15 on pages 17 to 31 were approved by the trustees, and authorised for issue
on 16 July 2026 and signed on their behalf by..
Trustee
The notes on pages 20 to 31 fofm an integral part of these financial statements.
Page 18

Slatement of Cash Flows for the Year Ended 31 March 2026
2026
2025
Cash flows from oporatlng activities
Net cash lexpendilurellincome
{236,5471
148,675
Adjustments for nOn￿pOratIng Itfrms
Investment income
62,680
69.971
1299,2271
78.704
Working capitsl adlustments
Increase in debtors
(Decreasellincrease in creditors
13
14
142,1601
225,922
182,1801
143.103
Net cash flows from operating activiliey
567.309
139.627
Cash flows from invosting activiti8$
Interest receivable and similar income
Investment into short-lerm deposits
Nel cash flow5 from investing activits'es
Nel Idecreasellincrease in cash and ¢ash equiv8len15
Cash and cash equivalents at 1 Aprll
Cash and cash equivalents al 31 March
62,680
1,000,000)
69.971
937,320
69,971
11,504,629)
209,598
3,867,418
3,657,820
2,362,789
3,867,418
Atl of the cash flows are derived from continuing operations during the above two periods.
The note5 on pages 20 to 31 fomi an integral part of these financial statements.
Page 19

Notes to the Finan¢lal Statements for the Year Ended 31 March 2026
1 Charfty status
The chaTily is limited by guarantee, incorporated in England & Wales, and consequently does not
have share c8pitsI. Each of the 8 members 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..
Kingston House
Priory Park
12 Saxon Way
Hessle
HU13 9PB
2 Accounting policies
Summary of significant accountlng pollciès and key accounting ¢$tlmates
The principal accounting policie5 applied in the preparab'on of these financial statements are sel out
below. These policies have been con515tently applied lo all the years PTesented, unless Other￿Se
stated.
Statement of compliancè
The financial statements have been prepared in accordance wth Accounting and Reporting by
Charities." Statement of Recommended Practice (applicable to charities preparing their ac¢ounls in
accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
10211 (issued in October 20191- (Charities SORP IFRS 10211, the Financial Reporting Standard
applicaljle in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Basis of preparation
The Alcohol and Drug Service Meets the definition of a public benefit entity under FRS 102. Assets
and liabilitse5 are initially recognised at historical cost or transacts'on value unle55 olhewse stated in
the relevant accounting policy notes.
Going concern
The trustees, hawng considered the available information & forecasts for the period lo 31 March 2027
and strategic plan for the period to 27128, have a re8gonable expectation that the Gharity has
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
going concern basis.
Income
Income fmm donors andlunders
Grants and ¢onlra¢t in¢ome is recogni5ed when the charity has enlitlemenl lo the funds, after any
performance conditions have been met, rt is probable that the income wll be received and the amount
can be measured reliably.
Page 20

Notes to the Financial Statements for the Year Ended 31 March 2026
Voluntary income
Cash donations, gifts and legacies are included in full in the Statement of Finanaal Activities as they
are received.
Other trading income
All other income is accounted for on an accruals basis.
Investment in¢ome
Bank interest and investment bond income is included In the Stslement of Financial Activities on
receipt.
Expondlture
Liabilitie5 are recogni5ed as expenditure as soon as there 15 a legal OT constructive obligation
committing the charity lo that expenditure, il is probable th31 a transfer of economic benefits will be
required in settlement and the amount of the obligats'on can be me35ured 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 with the use of resources.
Admini5trab"on includes the cost of management of the charitys affairs.
Staff costs
Temlinatlon beneflts
Temiinalion benefit5 are recognised immediately as an expense when the charity is demonstrably
committed lo terminate the employTnent of an ernployee or to prowde lerminats'on benefits.
Pensions and otherpost relirement obligations
The charity operaleg a defined contribution pension scheme. Contribution5 to defined contribution
plans are recognised in the Statement of Financial Activities in the period to which they relate. The
assets of the scheme are externally administered by trustees.
Taxatlon
The Alcohol & Drug SeNice Limited is a UK registered charity, number 1108595. All the tharitys
income is applied to ils chariiable objectives and the charity is, therefore, exempt under cur￿nt
legislation from most forms of taxation.
D•pr•¢lation and amortisation
Oeprecialion is calculated on the straight line basis lo write down the cost of all fixed assets, except
freehold property, over expected useful lives.
The lives generally applicable are,.
Asset cla$$
Office equipment
D&pre¢iatlon method and rate
5-6years
Tanglble fixed assets
The Charity only considers capitalising items over £5,000.
Page 21

Notes to the Financial Statements for the Year Ended 31 March 2026
Debtors and creditors receivable I payabl& vrrithin one year
Oebtors and creditors with no stated inleie51 iale and receivable or payable wthin one year are
recorded at transaction price. Any losses ari5ir¥g from impaimient a￿ recognised in expenditure.
Fund structure
Unrestricted funds are donations and other incoming resources receivable or generated for the
obje¢ts of the charity without further specified purpose and are available as general funds.
Designated funds are fijnds earmarked by the management committee for a pa￿CUlar purpose.
Restricted funds are to be used for a specific purpose as laid down by the donor. Expenditu￿ which
meets these criteria is charged to the fund, together wlh a fair allocats'on of management and support
costs where applicable.
Hire pur¢ha$& and finance leases
Rentals payable under operating leases are charged lo the statement of financial activities over the
period of the lease on a straight line basi5.
3 Income from donations and legacies
Total
2026
Total
2025
Donations and gifts
Sundry income
1,135
34.271
9,496
43,767
1,135
Page 22

Notes to the Financial Statements for the Year Ended 31 March 2026
4 Income from ¢harftsbl& actlvltles
2026
2025
Grant5 and contracts
Training
5,169,169
106,790
5,275,959
5,257,897
86,599
5,344,496
Grants received. included in the above, are as follows..
2026
2025
Doncaster Drug & Alcohol Setvice
East Riding Partnership
Hull Primary ca￿ Addictions SeNice
Acce55 and Li&son
Riverside
3,146,102
1.407,689
418,590
196,788
2,875,367
1,408,272
356,638
240,791
376,829
5,169,169
5,257,897
5 Incomg from other tradlng activitlos
2026
2025
Placements and Irainlng
17.760
12,580
6 Invo$tment Income
2026
2025
Bank interest
62,680
69,971
7 Expenditure
Diréct Costs Support Costs
2026
2025
Raising funds
Charitsble acllvlties
Govemance costs
15,606
5,258,238
11.140
63
278,809
30,227
15,669
5,537,045
41,387
24,857
5,243,932
53,350
5,284,982
309,099
5,594,081
5,322.139
Page 23

Notes to the Financial Statements for the Year Ended 31 March 2026
Costs directly allocated to activities are as follows..
Dlre¢t
strrvicg
activity
Ralsing
funds
Goveman¢•
2028
2025
Client health supplies
Staff costs
Recruitment
Staff training
Equipment purchase
Adminislrats"on costs
Audrt of the financial
slalements
AGM and annual report
Premises- direct
Volunteer expenses
300
11,276
704,114
4,170,658
25,917
73,635
1,426
37,196
704,414
4,181,932
25,917
75,625
1,426
39,236
698,786
3,913,507
43,586
74,318
816
33,710
1,990
2,040
10,560
580
10,560
580
221,110
24,182
5,284,982
9,864
489
274,243
12,453
221,110
24,182
15,606
5,258,236
11,140
5,061.772
Analysis of support costs..
Grant$ and Governance
contracts
costs
Raising funds
2026
2025
Support costs
General office and
finance
Central premises
Communications
Bank charges
Professional fees
21,081
59,305
193,253
1,151
4,019
634
21,715
59,305
193,316
1,151
33,612
22,310
34,014
183,377
1,100
19,566
63
29,593
83
278,809
30,227
309,099
260,367
Support costs are allocated between raising funds, grants and contracts and govemance cost5 based
on the purpose of individual expenditure and the most appropriate category on 8 PLJrchase by
purchase basis.
8 Net incomingloutgolng rgsourcas
Nel loutgoingllincoming resources for the year include..
2026
2025
Operating leases - other assets
Audit fees
160.172
10,560
151,681
9,864
Page 24

Notes to the Financial Statements for th8 Year Ended 31 March 2026
9 Trustso8 rèmunèration and expenses
There were no trustees. remuneration or other benefits for the year ended 31 March 2026 nor for the
year ended 31 March 2025.
Trustees were reimbursed £nil12025.' £nill during the year for Ir8vel and expenses.
10 Staff costs
The aggregate payroll costs were as follows..
2026
2025
Staff costs durlng the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs and agency
3,433,665
419,845
208,615
119,807
3,190,382
300.624
198,861
223,660
4,181,932
3,913,507
The Fnonlhly average number of persons employed by the charity and those providing service on a
voluntary basis during the year..
2026
No
2025
No
Average number of employees
Average number of volunteers
114
28
113
26
142
139
The nurnber of employee5 whose emoluments fell within the following bands was..
2026
No
2025
No
£60,001- £70,000
£90.001- £100,000
Page 25

Notes to the Financial Statements for the Year Ended 31 March 2026
11 Comparatlve SOFA
Unrestri¢tgd D8signatsd
funds
funds
RestTl¢ted
funds
Total
2025
Note
In¢om8 and Endowments from..
Donations and legacies
Charitsble 3ctivib.es
Other trading activrties
Investment income
2.337
701,813
12.580
69,971
41,430
2,587,435
43,767
5,344,496
12,580
69,971
2.055,248
Total income
786,701
2,055,248
2,628,865
5,470,814
Expenditure on:
Raising funds
Charitable activities
Govemance costs
24,857
370,419
46.659
24.857
5,243,932
53,350
1,996,580
6,691
2,876,933
Totsl expendrture
Nel incomellexpenditurel
Transfers betrveen funds
441,935
2.003,271
2,876,933
5,322,139
344,766
53,203
51,977
139,431
1248,0681
13,772
148,675
Nel movement in funds
397,969
12,546
(281,8401
148,675
Reconciliation of funds
Total funds brought fOn￿ard
Total funds carried forward
1,686,897
215,855
1,632,164
3,534,916
2,084,866
228,401
1.370,324
3,683,591
Page 26

Notes to thè Financial Statements for the Year Ended 31 March 2026
12 Tangiblo fixéd as$¢ts
Land and
buildings
Offlce
oquipm8nt
Totsl
Cost
At 1 April 2025
Impairments
95,000
15,000)
8,498
103,498
15,000
At 31 Marth 2026
80.000
8,498
88,498
Depreciation
Al 1 April 2025
8,498
8,498
Al 31 March 2026
8,498
8,498
Not book value
Al 31 March 2026
80,000
80.000
Al 31 March 2025
95,000
95,000
In 1991 a grant was received from the then Hull Health Authority which was used lo make necessary
improvements to the property. The lolal Gosl of these improvements amounted to £42.041 against
which a grant of £42,000 was received. The freehold land and buildings thernselves were donated by
the Hull Health Authority Subject to a legal charge in their favour which was set upon at the open
market valu& as assessed by the District Valuer as £89,250 al the dale of tTansfer.
At the year end the propety was committed lo be sold, having been auth'oned in March 2026. The
sale completed in April 2026. The property and the liability arising from the legal charge have been
impaired in line wih the Selling price of £80,000.
Page 27

Notes to the Financial Statements for the Year Ended 31 March 2026
13 D&btors
2026
2025
TTade debtors
Prepayment5 & accrued income
Other debtors
29,260
129,062
97,126
27,485
119,615
66,188
255,448
213,288
14 Creditors: amounts falllng du• within one year
2026
2025
Trade Creditors
Other credilorg
Accruals & deferred income
63,812
107,096
80,285
251,193
168,012
107,651
121,452
397,115
15 Credltors: amounts falling due after one y&ar
2026
2025
East Riding & Hull Health Authority
95,000
The East Riding & Hull Health Authority held a leyal charge on a building donated lo the charity. As
the building was committed lo be sold at the year end, the £80,000 has become due to the Authority.
It is therefore recognised In other creditors falling due in less than 1 year in 2026.
16 Obllgatlons undor leases and hir• pur¢haso contracts
Operating lease commltments
Total future minimum lease payments under non-cancellable operating leases are as follows".
2026
2025
Othar
Within one year
Between one and five years
172,545
419,515
133,559
281,180
592,060
394,739
17 Employ88 Benefit Obligations
The charity operates a defined contributlDn scheme, the amount charged lo the Stslernent of
Financial Aclivilie5 in the year to 3151 March 2026 was £208,815 12025." £198,861). There are also
some employees in the NHS pension scheme which cannot be valued and is, therefore, disclosed on
a contributions basis. Required payments lo all of the schemes are up lo dale.
Page 28

Notes to the Financial Statements for the Year Ended 31 March 2026
18 Contingent Ilabllltley
There is an ongoing employment tribunal case brought by a fomier employee. The liming and amount
of any outcome is yet unknown and unablo lo be reliably measured due to the case b8ing in the eady
stages of the tribunal process.
19 Funds
Balance at
1 Aprll
2025
Balance at
31 March
2026
Incomlng
resource8
Resources
expended
Transfers
Unrestricted funds
General
General fund
2,084,866
880.464
1979,1401
42,019
2,028,209
Designated
Central Marketsng
Development
Central Worf(force
Enhancement
Hull Drug & Alcohol
Service
ERP
Access & Liaison
710
114.6321
14.371
449
12841
16,4011
5.185
11,5001
26,223
165,900
35,852
370,684
1.212,442
155,648
1306,4501
11,163,832)
155,648
1,646,963
126,2231
64,234
214,510
35,852
228,401 1,738,774
42,519
277,893
Restricted funds
Don¢asler Drug & Alcohol
Service User Group
1,360,783
9,541
2,738,010
12,939,898)
28,080
1,158,895
17.753
500
Total restricted funds
1,370,324
2,738,296
2,967,978
500
1,141,142
Total funds
3,683,591
5,357,534
15,594,081
3,447,044
Page 29

Notes to the Financial Statements for the Year Ended 31 March 2026
Balance at
1 Aprll
2024
Balanco at
31 March
2025
Incoming
rnsources
Resources
expended
Transfers
Unrèstricted funds
General
General fund
1,686,897
786,701
1441,9351
53,203
2,084,866
Designated
Central Marketing
Development
Central Workforce
Enhancefnent
Hull Drug & Alcohol
Servlce
ERP
Access & Liaison
Riverside
529
114,6451
14,826
710
1931
16,5711
6,380
1284)
10,175
140,043
65,201
308,732
1,199,759
199,652
347,105
215,855 2,055,248
{282,5091
11,173,902)
1163,8011
361,843
110,175)
26,223
165,900
35,852
165.200)
14,738
2,003,271
39,431
228,401
Restricted
Don¢aster Drug & Alcohol
SeNice User Group
ASYE
1,626,035
6,129
2,587.435
33,030
12,837,949}
130,5841
8,400
114,7381
966
1,360,783
9,541
Total restricted funds
1,632,164
2,828,865
2,876,933
13,772
1,370,324
Total funds
3,534,916
5,470,814
5,322,139
3,683,591
Restricted funds
The restricted fvnds of the charity comprise unexpended balances ol grants to be applied for specific
purpose5.
Each proje¢t is subjecl to individual funding specifically for that project and a5 a result has a restriction
on 115 use placed upon il by the grant provider. The balance wll fund expenditure yet to be incurred.
Riverside fund has been rnoved from Designated to within Restricted DDAS fund as it forms an
element of the core contract.
Service User Group restricted fund is in deficit at the 2025126 year end, however thi5 is expected and
has been Corrected post year-end. The fund is undetwritlen by the DDAS fund and so the deficit is
funded by the DDAS ¢ontract.
Oesignated fund5
Ouring the year, the charlty reviewed the balances held in designated funds relating 10 specific
projects. At the year end. il was determined that the activities for which these fvnds were originally
designated had been fully completed, and the associated expenditure had been fully inCUr￿d in line
with the funders, intentions. As a result, the residual b81ances, which were no longer subject to any
designation. were transferred to unrestricted funds.
Page 30

Notes to the Financlal Statements for the Year Ended 31 March 2026
20 Analys18 of n&t assets between funds
Unrestricted Designated Rostrictsd
fund$
funds
funds
2026
2025
Total funds Total funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
80,000
1.194,058
1132,9161
80,000
3,618,237
1251,1931
95,000
4,080,706
1397,1151
95,000
2,115,248
187,0391
308,931
131.2381
2,028,209
277.693
1,141 142
3,447,044
3,683,591
21 Related party transactions
There were no related party Iransaditsn5 in the year.
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