- 2022 23 

experience alcohol harm. But this is all avoidable and change is possible. 

Let’s create that change. 









## We are Alcohol Change UK 

We work for a world free from the serious harm caused by alcohol. 

We’re not anti-alcohol. We are against the harm that it causes. Alcohol harm affects millions of families, damaging and ending lives. It impacts all of us, whether through a loved one’s suffering, damaged communities or avoidable costs to frontline services. 

But alcohol harm is not inevitable. 

We work across the UK to reduce alcohol harm. 

We do this with compassion, with ambition, and by seeking and telling the truth about alcohol harm and how to end it. 

**Change is possible. Let’s create that change.** 



## **Annual Report and Financial Statements of the Trustees of Alcohol Change UK[�]** 

## **Year ending 31 March 2023** 

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 31 March 2023. 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). 

## **Contents** 

- **01** Welcome 

- **03** Our strategy and plans 

- **11** What we do: activity and impact **17** Our finances 

- **21** How we are run 

- **29** Independent auditor’s report **32** Financial statements **34** Notes to the accounts **53** Officers and contacts 

> **1** Alcohol Change UK is the operating name of Alcohol Research UK, charity registration number 1140287 (England and Wales). 



## **01** |  Welcome 


Welcome from the Chair and Chief Executive 

Reducing alcohol harm will make an important contribution to helping people across Britain be happier and healthier. Alcohol is one of the most common causes of illness, early death, low productivity, and crime and disorder that we face as a society. 

The good news is that we as a society know the solutions. Alcohol Change UK works holistically to deliver five big changes, as set out in our 2019-24 strategy, that will together substantially and sustainably reduce alcohol harm: 

- Increased knowledge and understanding of alcohol harm, through innovative research 

- Better policies and regulations, by encouraging and supporting Government to implement measures to cut alcohol harm 

- A change in our culture, so that alcohol is treated as optional to our lives, not as the default setting of our society 

- Improved drinking behaviours amongst heavy drinkers, through behaviour change work such as Dry January[®] 

- A stronger, properly-funded and fully inclusive alcohol treatment system, so that those of us who do need extra help to retake control of our drinking have the best support available whenever we need it. 

This report covers the period 1 April 2022 to 31 March 2023, which was year four of our strategy, but our third full year of fundraising. I am delighted that we took some big strides forward, giving people across the UK the chance to express their passion for ending alcohol harm, whether through creative fundraising efforts, quiet giving, or heartfelt gifts in memory of a loved one who died too young from using alcohol. People also support Alcohol Change UK by acting as volunteers and as trustees. Three of my colleagues on our board of trustees stepped down since our last report. Gareth Harkin served as a trustee for over six years and contributed a huge amount to both Alcohol Research UK and Alcohol Change UK. Prof Tony Moss joined in 2019 and has been a massive champion of the charity and a voice of real wisdom. Fiyaz Mughal was our Chair through the tumult of the pandemic and steered the trustee board remarkably through that period. Our huge thanks to them all. 

Your support can and will make alcohol change happen faster 

Most importantly, of course, this report is about the difference we make. We are committed to improving the lives of millions of people and families across the UK. My huge thanks to our staff team for achieving such progress, to my fellow trustees for their insight and good governance and to all our supporters who share our belief that alcohol harm is completely avoidable. Looking ahead, our 2023-24 plan stays true to our strategy and will see us continuing to develop our impact-centred work programmes. With your continued support, we can and will make alcohol change happen faster. 


Isabelle Szmigin, Chair of the Board of Trustees 

Alcohol Change UK  |  Annual Report 2022-23 



**02** |  Welcome 


Alcohol harm is huge in scale and affects every single one of us. Alcohol damages our health and wellbeing. It disrupts families. It harms communities. And it holds back society, causing avoidable disruption to our health system and our courts and policing. 

But we are not anti-alcohol. We believe in the right of adults to consume what substances they wish. We never have and never will tell anyone how much to drink. Our focus is reducing alcohol _harm_ . So our vision is of a society in which people are free to consume alcohol, but with alcohol harm eliminated. 

This requires genuine expertise, and a commitment to science and evidence, rather than the assumptions, misunderstandings and opinions that swirl around the topic of alcohol. That’s why one of our three values is **truthfulness** . We are not afraid to say what the evidence tell us, even if that’s unpopular, and we’re not afraid to change our positions as the evidence evolves. A commitment to 

evidence is not always easy, but we believe it is always the right thing to do. 

Our second value is **ambition** . Currently, most people think of alcohol harm as a niche topic, relevant to only a small group of people. However, alcohol causes harm from quite low levels of consumption. In fact, in the UK for every 6 dependent drinkers there are 100 hazardous and harmful drinkers, that is, people drinking more than 14 units of alcohol (5-6 pints) a week. This is enough to lead to increased risks of a huge number of serious conditions, including cancers, heart disease, anxiety and depression. In total, around 10 million people drink at this level. That is a lot of people to support, when we have a team of fewer than 30 people. Which is why we create innovative digital tools that empower people, at scale, to change their own drinking. 

Alcohol also plays a disproportionate role in our culture, a role that we don’t give to any other drug. Shifting this old-fashioned culture, so that alcohol is seen for what it is, rather than through rose-tinted spectacles, is another huge task. Which is why we’ve invested in research to identify the most effective ways (‘frames’) for how to talk about alcohol and alcohol harm. We are not fazed by the size of the task, because we’re ambitious, and because it matters. 

Ending alcohol harm is an urgent imperative if we are to save lives 

Which leads to our third and final value: **compassion** . Ending alcohol harm is not a game, not a science project or an intellectual exercise. It is an urgent imperative if we are to save lives. The prize is huge, and hugely humane: a Britain in which children grow up more safely, in which people live long enough to hold their grandchildren, in which our population is much physically and mentally healthier, in which workplaces are welcoming and productive, in which our police services and court systems are freed up from alcohol-related crime and our health systems are no longer swamped by alcohol-related illness. 

We can and will build this better society. If you’d like that too, please join us, whether as a donor, campaigner, trustee or team member. 


Dr Richard Piper, Chief Executive Officer 

Alcohol Change UK  |  Annual Report 2022-23 



## **03** |  Our strategy and plans 

## 2019-2024 strategy 

Our five-year strategy commits us to five top level impacts that must happen if we are to reduce alcohol harm. 

## **Top level impacts** 

**Improved knowledge** 

**Better policy and regulation** 

**Shifted cultural norms** 

**Improved drinking behaviours** 

## **More and better support and treatment** 

**The work** 

**programmes that deliver this impact** 

- Research and innovation 

- Engagement 

- Policy and influencing 

- Engagement 

- Culture change 

- Alcohol at work 

- Engagement 

- Information and advice 

- Behaviour change 

- Policy and influencing 

- Improving alcohol treatment 

Our strategy also commits us to four major internal developments that will help us, as a charity, to be as strong as we can be and best able to deliver these impacts. We do, of course, make dozens of smaller-scale improvements every year to the way we are run, but these four developments are our multi-year, strategic priorities. 

## **Internal developments** 

**Fundraising** 

- Creating sustainable income growth to break even by 2024 (revised to 2029) 

**Impact assessment** 

**Data management** 

- Being able to know, ● Having the grow and show the knowledge we need difference we make at our fingertips 

- **Risk management** ● Being able to confidently negotiate a higher risk environment 

Alcohol Change UK  |  Annual Report 2022-23 



Reducing alcohol harm will make an important contribution to helping people across Britain be happier and healthier. 



## **05** |  Our strategy and plans 

## 2022-23 objectives: how did we do? 

In our 2021-22 Annual Report and Accounts, we outlined 30 primary reportable objectives for 2022-23 and promised to report on our progress. These primary reportable objectives do not cover the entirety of our work. No objective was unsuccessful (   ), si ~~x~~ objectives were delayed to 23-24 ( ), and the other 24 objectives were successful (   ), achieving or exceeding their targets. As an ambitious charity we are comfortable with setting objectives that sometimes we’re unable to achieve due to staffing capacity problems – these help us to better understand our future capacity requirements and guide the creation of new staff resource. 

|**Programme/Area**|**2022-23 Objective**|**How did we do?**|
|---|---|---|
|**Research**|**1. Keep our Framing Research on track including**<br>**establishing a high-profile Reference Group**|The project experienced some delays but is producing very exciting results and our<br>Reference Group launch at the House of Lords was well-attended|
|**Engagement**|**2. Develop our campaigning programme by enhancing our**<br>**use of our campaigners**|We updated our campaigner ‘journey’ and provided campaigners with richer content to<br>improve engagement|
||**3. Diversify the profile of our volunteers, in particular in**<br>**terms of race**|We welcomed new Ambassadors with diverse racial and social profiles|
||**4. Recruit a Patron or additional Ambassador**|We welcomed Lord Brooke as our first Patron|
|**Influencing Policy & Regulation**|**5. Influence UK Government and English local authorities to**<br>**improve funding and policy around alcohol treatment**|We worked with over 20 local authorities to improve policy and practices on alcohol<br>treatment and continued to strongly call for enhanced national funding through the<br>Public Health budget|
||**6. Influence UK government to implement measures to**<br>**increase the price of alcohol**|We influenced the Alcohol Duty Reform (to a strength-based system) and successfully<br>lobbied Government to keep alcohol duty in line with inflation|
||**7. Influence UK government to act on marketing**<br>**and labelling**|We kept up the pressure on Government to add health warnings to alcohol labels and<br>shaped its no-lo descriptors project|
||**8. Influence police forces, Home Office, Police & Crime**<br>**Commissioners and others to enforce the law on**<br>**underage online alcohol sales**|We explored this with a number of stakeholders, published our report Delivering a<br>Problem and identified the key barriers to further action|
|**Information & Advice**|**9. Build stronger ongoing journeys for website visitors**|This was completed leading to better online engagement|
|**Culture Shift**|**10. Plan major culture shift campaign for 2023**|This wasn’t progressed due to staffing capacity drops and is under review|
|**Behaviour Change**|**11.Develop multi-channel marketing growth strategy for**<br>**Behaviour Change**|This was moved to 23-24 due to staffing capacity drops|
||**12. Explore project to engage hospitality industry in**<br>**Dry January**®|We delivered a small project to grow hospitality support for Dry January®, working with<br>UK Hospitality|
||**13. Try Dry**®**app developments including journaling and**<br>**new content**|These major new developments were delivered on time|
||**14. Improve Behaviour Change year-round, with anytime**<br>**email journey and better integration between Try Dry**®**,**<br>**emails, and Facebook groups**|Users are now able to directly access the FB groups and email journeys from within the<br>Try Dry®app|



Alcohol Change UK  |  Annual Report 2022-23 



## **06** |  Our strategy and plans 

|**Programme/Area**|**2022-23 Objective**|**How did we do?**|
|---|---|---|
|**Alcohol at Work**|**15. Launch online learning platform for our training**<br>**programme**|This was launched and our first training courses uploaded|
||**16. Increase sales of alcohol at work products and services**|This was moved to 23-24 as the success of Improving Alcohol Treatment absorbed all<br>staff capacity|
|**Improving Alcohol Treatment**|**17. Recruit and train new associate trainers for Improving**<br>**Alcohol Treatment**|This was successful, welcoming four new associates to our programme|
||**18. Publish new ‘Blue Light’ guide on Assertive Outreach**|The guide was launched and warmly welcomed|
||**19. Increase sales of Blue Light and ‘safeguarding’ training**<br>**and consultancy**|Sales were considerably above budget|
|**Enabling Priorities**|**20. Place the Impact project back on track**|This kicked off in Feb 2023|
||**21. Begin implementing Equality Diversity Inclusion**<br>**and Belonging action plan**|We progressed over 50% of actions on our action plan|
||**22. Develop and grow Community & Challenge Events**<br>**Fundraising**|Income exceeded budget in this area|
||**23. Develop and grow relationship fundraising**|This was moved to 23-24 due to lack of staffing capacity|
||**24. Develop and grow income from corporate partnerships**|This was successful, hitting our ambitious income targets|
||**25. Develop a new Trusts & Foundations programme**|This was moved to 23-24 due to lack of staffing capacity|
||**26. Grow income Dry January**®**Global by bringing at least**<br>**one additional country on board**|We welcomed Germany and the USA to DJ Global, increasing income by £35k|
||**27. Develop a charity-wide marketing strategy**|This was moved to 23-24 due to lack of staffing capacity|
||**28. Complete website structure refresh and**<br>**content strategy**|A new navigation structure and content was delivered|
|**Finance**|**29. Produce revised financial projections taking into**<br>**account the total returns approach**|The board received updated financial projections in June 2022 incorporating the total<br>returns approach|
||**30. Complete the transfer to CCLA of our investments**|This transfer was completed|



Alcohol Change UK  |  Annual Report 2022-23 



from the serious harm caused by alcohol. 



**08** |  Our strategy and plans 

## 2022-23 challenges 

Here we report on the most significant challenges faced by the charity from 1 April 2022 to the present. 

## **Inflation** 

The rapid increase and high levels of inflation levels from April 2022 onwards had a very significant impact on our financial plans. We wanted to retain our hard-working and skilled staff team, so matched inflation in line with our policy, giving a 8.8% pay rise from April 2023: made up of a 5% consolidated increase to salaries and a 3.8% flat-rate pro rata non-consolidated payment to all staff present at the time. We also saw other costs sky-rocket, not least energy costs and many other supplies. In total, around an extra £200k was added to our cost base in 23-24 compared to 22-23, for no reason other than inflation. To raise an extra £200k requires a huge effort, given our existing deficit. 

At the same time, our investment funds failed to hit their target of growing by inflation +4%, leading to us experiencing a double hit: increased costs, but reduced income from capital growth. 

## **Policy environment** 

From 1 April 2022 to 31 March 2023, the UK Government continued to appear unwilling to undertake meaningful policy action to prevent alcohol harm, apart from the positive alcohol duty reform and the pegging of alcohol duty to inflation. While national policy action on alcohol harm can 

be affordable, effective, popular, and make a huge positive difference to people, families, communities and wider society, we continue to struggle to persuade the Government of this, perhaps because the Government is heavily lobbied by a very wealthy alcohol industry acting in its private interests. The effectiveness of our policy work, in this context, is inevitably more limited than if the Westminster Government had a different approach and put the interests of citizens solidly above those of the alcohol industry. We also experienced, as did everyone else, the huge instability in the Westminster Government, with multiple prime ministers, chancellors, secretaries of state and public health ministers over a short period, inevitably slowing down progress further. In response, we focus a significant amount of our energy on making the case for action and building long-term support. We also support policy activity in Scotland and Wales where those Governments have had an approach to policy that appears to be based more on the needs of the population and less susceptible to lobbying from wealthy private interests. 


Alcohol Change UK  |  Annual Report 2022-23 



## **09** |  Our strategy and plans 

## 2023-24 plans: what we will be doing 

Our 2023-24 Annual Plan contains 28 objectives that we aim to deliver in the year, against our eight work programmes, our enabling priorities, and our support functions. These primary reportable objectives do not cover the entirety of our work. We will transparently report against these in next year’s annual report. 


**----- Start of picture text -----**<br>
Programme/Area 2023-24 Objective What Success Will Look Like<br>**----- End of picture text -----**<br>


|**Programme/Area**|**2023-24 Objective**|**What Success Will Look Like**|
|---|---|---|
||||
|**Research**|**1. Complete the Framing Research**|The project produces insightful results, useful outputs and has sector-wide buy-in|
||**2. Complete the New Horizons research programme**|All four projects deliver meaningful results and the programme delivers collective impact|
|**Engagement**|**3. Develop our campaigning programme**|Much stronger, clearer, visually powerful and more effective campaigner journeys and actions in<br>place.<br>Develop paid and organic acquisition, aiming for at least 4k people|
||**4. Develop Community Champions programme**|Increase total numbers and diversity of Community Champions, capped at 100. Increase<br>activity rate of Community Champions to at least 30% per annum, including especially<br>income generation activities|
|**Influencing Policy**<br>**& Regulation**|**5. Campaign to lift the Equality Act exclusion on alcohol**<br>**dependence**|More Ministers, Shadow Ministers, MPs and civil servants have heard about the importance<br>and feasibility of this|
||**6. Build support for alcohol pricing increases**|New alcohol duty regime in place; increased support for MUP across Labour and<br>Conservativeparties|
||**7. Agree policy statements**|We have in place agreed charity-wide policy positions in at least five policy areas|
||**8. Influence alcohol labelling including descriptors for**<br>**AF drinks**|A sensible consultation is launched on AF drink descriptors; Labour Party confirms its<br>commitment to mandatory alcohol labelling|
|**Information & Advice**|**9. Deliver Alcohol Awareness Week 23**|Achieve targets and experiment with tracking impact|
||**10. Create and implement content plan**|Main gaps have been prioritised and engaging new content has been created, including<br>considering greater use of video|
|**Culture Shift**|**11.Enhance our culture shift work**|Integrate it into our other work and put in place methods for tracking activity and<br>monitoring progress|
|**Behaviour Change**|**12. Sell Local Authority packages**|Bring on board at least three Local Authorities and income of at least £30k|
||**13. Marketing plan in place to further develop social media**<br>**and media activity**|Ensure UK sign-ups for Dry January®24 at least match Dry January®23; experiment with new<br>methods, approaches and messages|
||**14. Complete Try Dry**®**app developments**|Deliver agreed developments, ensuring moderation remains visibly supported|



Alcohol Change UK  |  Annual Report 2022-23 



## **10** |  Our strategy and plans 


**----- Start of picture text -----**<br>
Programme/Area 2023-24 Objective What Success Will Look Like<br>**----- End of picture text -----**<br>


|**Programme/Area**|**2023-24 Objective**|**What Success Will Look Like**|
|---|---|---|
||||
|**Alcohol at Work**|**15. Develop and implement new marketing plan**|Re-engage previous clients, confirm product mix, ensure all channels in place|
||**16. Increase sales of training**|Consider accreditation and ensure impact monitoring is place|
|**Improving Alcohol Treatment**|**17. Continue to grow the service**|Secure a strong pipeline|
||**18. Publish new ‘Blue Light’ manuals**|Publish the new editions of the BL ‘manuals’|
|**Enabling Priorities**|**19. Impact project progressed**|All eight programmes have Theories of Change and Monitoring Frameworks in place|
||**20. New strategy in place**|A great new strategy has been developed and agreed with strong buy-in from the board<br>and staff team|
||**21. Progress the equality diversity inclusion and belonging**<br>**action plan**|Over 80% of current actions complete by year end|
||**22. Develop Events Fundraising**|Grow challenge fundraisers by 30%, community fundraisers by 50% & income to £110k|
||**23. Improve individual giving**|Grow income by 40%, new cash donors by 30%, cash conversion to 20% and integrate<br>fundraising messages into other communications|
||**24. Develop corporate partnerships**|Secure at least £107k through a new alcohol-free wine corporate partner and new packages|
||**25. Grow in memory and legacy activity**|Secure at least two pledges and develop in memory giving|
|**Marketing & Communications**|**26. Develop marketing plans for key products**<br>**and programmes**|Marketing plans have the support of programme managers, are creative, deliverable and<br>within budget|
||**27. Create the framings project communications plan**|A clear plan for (a) changes to ACUK’s messaging, (b) ongoing influencing of other<br>organisations and commentators|
|**Finance**|**28. Produce financial projections for the new strategy**|Board and executive have confidence in the financial strategy and in future scenarios|



Alcohol Change UK  |  Annual Report 2022-23 



## What we did: our activity 2022-23 

Alcohol harm is complex and requires a sophisticated, holistic solution. Our work is diverse but coherent, delivered through eight inter-linked work programmes as shown on page 3. The following pages summarise the activities and impacts of our eight work programmes during the year 2022-23. 

Alcohol Change UK  |  Annual Report 2022-23 



**12** |  What we did: our activity 22-23 

## **1.** Research and innovation 

Alcohol harm is a topic rife with opinions, many of them poorly-informed or based on outdated ‘myths’ or half-truths. Research and evidence are essential if we are to ensure that action to reduce alcohol harm is effective. We are committed to an evidence-based understanding of alcohol harm and of how to reduce it. 


## **Highlights** 

- During 22-23 we continued to fund our major project on the Framing of Alcohol Harm looking at the foundational question: how should we talk about alcohol harm if we want to shift public attitudes? 

- To support this project on Framing, we established a Reference Group made up of diverse experts from the fields of communications and alcohol harm chaired by Baroness Hayter. 

- In March 2023 we ran our online national conference, ‘Opening Doors: ensuring access for all to alcohol support’, attended by around 200 people. 82% of those who gave feedback rated the event as ‘good’ or ‘very good’. 

- During 22-23 we also continued to support our four innovative New Horizons projects as they near their completion. All four projects focus on particularly under-researched communities and groups. 

## **2.** Engagement 


Alcohol Change UK is made up of more than its staff team and board. It is also the many thousands of people from all walks of life who come together to end alcohol harm. Engaging with people across the UK is a cornerstone of our strategy. We engage, listen and 

collaborate with our diverse supporters and help to unleash and coordinate their knowledge, passion and energy. 

## **Highlights** 

In 2022-23 we: 

- Published 17 stories of people who have first-hand experience of alcohol harm, whether as a result of their own or a loved one’s drinking. 

- Grew our Community Champions programme, welcoming 36 new volunteers to take our total number to 83 and involving them in all kinds of tasks, from writing alcohol-free drinks reviews to telling their stories in Parliament. 

- Recruited and welcomed 3,071 new campaigners to the charity, who know that changes to government policy will reduce alcohol harm faster and further. 

- Welcomed seven new Ambassadors (Adrian Chiles, Fiyaz Mughal, Jay Motty, Daniel James Henry, Michael Sargood, Michael Singh, Yasmin Spark) and a new Patron (Lord Clive Brooke). 

- Our Community Champions and Ambassadors contributed the equivalent of £9,289 in volunteer time between them during the financial year. 

- Our supporters took over 500 actions such as tweeting the Treasury about duty ahead of the budget, emailing their MP, taking on fundraising challenges and spreading awareness of our campaigns and behaviour change work. 

Alcohol Change UK  |  Annual Report 2022-23 



**13** |  What we did: our activity 22-23 

## Policy and influencing 

## **3.** 

National governments have huge potential to reduce alcohol harm for millions of people, often at little or no cost to the taxpayer. Local government, too, has a big role to play. We work respectfully and constructively with governments and praise them when they show leadership on an issue, while being unafraid to tell them when we think they are making a mistake or failing to act. 


## **Highlights** 

- We worked successfully with the Treasury to keep alcohol duty in line with inflation in the Spring Budget and to deliver the alcohol duty reforms in Aug 23. 

- We supported the Department of Health and Social Care’s in shaping its consultation on ‘alcohol-free’ descriptors. 

- We held meetings with the Government and the Shadow front bench on the shameful fact that people with alcohol dependence are excluded from the disability protections of the Equalities Act. 

- We held two All Party Parliamentary Group meetings and events: on the Equalities Act (Nov 22), Alcohol Pricing (Mar 23). 

- There were over 16,500 visits to the Policy Insights on our website (themed briefings on a range of policy topics). 

## Culture change 

## **4.** 

Drinking problems are, largely, socially and culturally determined. This means that they are hugely affected by ‘the world around us’, which is one of the reasons why different countries have such different levels of alcohol problems (despite all containing the same species of human). We humans like to believe that everything we do is a matter of personal choice, but of course the environment in which we find ourselves has a massive impact on the choices open to us and on how we behave. Alcohol Change UK works to shift not just the policy and economic environment (section 3 above) but also the cultural and social environment (this section). In particular we seek to work with the media and social media to communicate two vital messages: 

**2.** Anyone can develop a drinking problem. Having some level of alcohol problem, whether as a drinker or as an affected family member is common and normal, occurs on a spectrum (is not a binary), and is certainly not limited to a small group of severely dependent drinkers (sometimes referred to as ‘alcoholics’). In the UK For every 6 severely dependent drinkers, there are 100 hazardous and harmful drinkers. Drinking problems are not caused by people’s ‘personal weakness’ and they must never be stigmatised. Stigma kills. 


**1.** Not drinking alcohol (for a night, a week, a month or longer) is totally acceptable; and we should all #StopSoberShaming and should never question (indeed should actively support) someone’s choice to not drink alcohol on any occasion for any reason. 

## **Highlights** 

- Alcohol Change UK was mentioned over 1,400 times in the UK media in 2022-23 (2021-22: 2,200; 2020-21: 1,005; 2019-20: 678), including ‘culture change’ messaging across many of these. 

- Our Alcohol Change UK Instagram account had 17,128 followers by 31/3/2023 (31/3/2022: 12,600; 31/3/21: 5,600; 31/3/2020: c.3,000; 31/3/19:  c.450). 

Alcohol Change UK  |  Annual Report 2022-23 



**14** |  What we did: our activity 22-23 

## **5.** Information and advice 

People across the UK want independent, honest information about: the effects of alcohol, what constitutes a problem, how to deal with your own drinking problem or that of a family member, and what support is available and how to access it. Our website seeks to be the UK’s most trusted, helpful and informative source of knowledge about alcohol and alcohol harm. We also reach outwards, using social media, conventional media and our campaigns like Dry January[®] and Alcohol Awareness Week to share information more widely, reaching people where they are and signposting people to help if they need it. 


## **Highlights** 

- We have continued to see subscriber numbers grow for our new email journey for people completing our AUDIT tool and leaving their email address, allowing us to offer more support to this important cohort of people. 

- Over 73k people completed our AUDIT tool, a validated tool allowing people to assess their drinking risk (2021-22: 80k; 2020-21: 115k; 2019-20: 56k; 2018-19: 28k) of whom over 7.3k signed up for ongoing information emails, bringing the total to 24.2k since 2019 (2021-22: 7.4k; 2020-21: 7.0k; 2019-20: 2.5k). 

- Total website traffic in 22-23 was 1.35m (2021-22: 1.3m; 2020-21: 1.5m; 2019-20: 1.0m; 2018-20: 0.6m). 

- They were 257k visits to our factsheets in 22-23 (2021-22: 293k; 2020-21: 360k; 2019-20: 220k; 2018-19: 85k). 

- Over 140k people used our alcohol unit calculator in 22-23 (2021-22: 106k: 2020-21: 103k; 2019-20: 61k; 2018-19: 20k). 

- There were over 74k visits to the ‘Get help now’ section of the website in 22-23 (2021-22: 98k; 2020-21: 121k; 2019-20: 54k; 2018-19: 19k). 

- Alcohol Awareness Week was not held in financial year 22-23 as it was moved from Nov 21 to Jul 23. 

## Behaviour change 

## **6.** 

Our behaviour change programme is a series of innovative digital tools that help people to regain control of their drinking. This can by trying specific ‘challenges’ – Dry January[®] , Sober Spring and others – or through downloading the Try Dry[®] app at any time of year. The primary target group for this programme is heavy, habitual drinkers who want to try to take control of their drinking themselves. We help tens of thousands of drinkers a year, intervening before people need more expensive therapeutic support. While drinking problems are much more complex than simply ‘personal choice’, our behaviour change programme empowers people to 

take control of their relationship with alcohol. 


## **Highlights** 

- 175k people signed up for Dry January[®] 2023, our record level of sign-ups (21-22: 131k, 20-21: 130k, 19-20: 97k, 18-19: 75k). 

- The Dry January[®] campaign also ran in France, Switzerland, Germany and the USA, helping people in those countries to benefit from the campaign. 

- Major improvements to our Try Dry[®] app included Journaling, a new multi-view calendar, new Wellbeing scores, and a new ‘More’ section with vital content. 

- 81% of official Dry January[®] participants feel more in control of their drinking by the end of January. 

- Official Dry January[®] participants see a significant drop in their average drinking risk score (AUDIT-C), from 8.2 at the start of January to 6.3 by July (-1.7), whereas the change in the general population (not taking part in any form of dry month) over this same period is from 5.8 to 5.6 (-0.2). (The lower your AUDIT-C drinking risk score, the better.) 

- For those who used Try Dry[®] for five months, average alcohol consumption dropped from 31.5 units per week in Jan to just 4.7 units in May, an average reduction of 85%. 

- We welcomed Medway Council as the first local authority to make Try Dry[®] its app of choice for heavy drinkers, year-round. 

Alcohol Change UK  |  Annual Report 2022-23 



**15** |  What we did: our activity 22-23 

## **7.** Alcohol at work 

Our work to create healthier drinking cultures happens not just through national and community cultures but also through workplaces. After all, workplaces are mini cultures. Ensuring a healthy approach to alcohol at work can improve wellbeing, safeguarding, inclusivity, productivity and employee engagement. We offer a wide range of services and support. 


## **Highlights** 

- In 22-23, we experienced huge growth in our Improving alcohol treatment programme (see 8 below). As both programmes (Alcohol at work and Improving alcohol treatment) are delivered by the same team, we found ourselves unable to prioritise this programme. This has now been addressed through adding new posts to both programmes. 

- We had 11 clients in 22-23 (21-22: 26; 20-21: 16). 

- We had income of £9k in 22-23 (21-22: £45k; 20-21: £13k; 19-21: £7k). 

## **8.** Improving alcohol treatment 

The alcohol treatment system is an essential part of our broader health system. It includes emergency departments, alcohol care teams in hospitals, NHS addiction services, local authority commissioned treatment services, private treatment and rehabilitation, and mutual aid/peer support services such as Alcoholics Anonymous and SMART Recovery. The fire service, police officers, paramedics, housing services, mental health services, employment advisors and social services also come into frequent contact with people with drinking problems – and can and do make a real difference with their interventions. 

Our flagship Blue Light approach helps professionals right across these services to better support people with the most serious and chronic alcohol problems, who often have multiple needs. The Blue Light approach is holistic, multi-disciplinary, assertive, and puts people first. It shows how to engage with these people and reduce the harm that they experience. We provide learning and development to practitioners and in-depth consultancy support to services and local authorities. 

## **Highlights** 

- We published our _Assertive Outreach Handbook_ in February 2023. 

- We created 2 new training courses: Practical Harm Reduction for people who drink; Cognitive Impairment in dependent drinkers. 

- We welcomed 3 new associates: Andrew Harvey; Scott Woolley; Irwin Edgehill. 

- We worked with over 50 local authorities, 10 NHS trusts and many other treatment providers to deliver a total of 220 training courses (21-22: 93 courses; 20-21: 75 courses) which between them were attended by 5,460 people. 

- 96% of delegates on our training courses rate them as ‘excellent’ or ‘very good’. 

- ● We generated £249k in income (21-22: £118k; 20-21: £68k). 

Alcohol Change UK  |  Annual Report 2022-23 



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**17** |  Our finances 

## 2022-23 overview 

2022-23 was year four of our five-year financial strategy. That strategy aims to achieve long-term financial sustainability by diversifying and growing income streams while keeping expenditure under control and keeping reserves as high as possible. 

Income grew again in 22-23 (shown in pink in the ‘Overview, 2019-23’ chart) by £216k compared with 21-22, while expenditure dropped by £214k (shown in orange) compared with 21-22. Our operating deficit before capital gains and losses on investments (shown in yellow) for 2022-23 was £604k, £430k smaller than last year (21-22: £1,034). 

This £430k reduction in our deficit compared to last year is almost entirely accounted for by the fact that in 21-22 our main office was revalued £451k lower, a one-off impairment which had to be treated as ‘expenditure’. This was not repeated in 22-23. If we adjust for this, expenditure was £237k higher in 22-23 (£1,832k) than in 21-22 (£1,595k). 

Continuing to set aside that one-off drop in our office property valuation in 21-22, which significantly skews the figures, the underlying deficit that year was £583k, very similar to the £604k deficit this year (22-23). The underlying picture, therefore, is of income (up £216k) and expenditure (up £237k) increasing by similar amounts between 21-22 and 22-23, leaving the deficit at roughly the same level. 

The chart ‘Overview, 2019-23’ also highlights the significant volatility in our investment gains/losses (shown in lilac), especially between 31 March 2019 and 31 March 2021, when a £1,069k loss swung to a £1,508k gain over two years, due to the COVID-19 stock market shock and subsequent recovery. In the last two years, the fluctuations have been less extreme but we still saw a fairly big negative net swing from 31 March 2021 to 31 March 2023 of £653k (from a £368k gain in 21-22 to a £285k loss in 22-23). 

The net effect of all these figures is shown when these capital gains/losses (lilac) are combined with the operating deficit (yellow) to give the overall surplus/deficit after the capital gains/losses (dark grey). In three of the past four years we’ve made a net loss. If we had made a steady £500k capital gain in each of those years, and if we hadn’t had the one-off property impairment in 21-22, we would more or less have broken even in all years except 20-21, the year of our New Horizons grant programme. 


**----- Start of picture text -----**<br>
Overview 2019-23<br>2019-20 2020-21 2021-22 2022-23<br>2500<br>2046<br>2000 1832<br>1687<br>1508<br>1500 1394<br>1228<br>1012<br>1000 873 793<br>614<br>500 368<br>0<br>-285<br>-500<br>-521<br>-666 -604<br>-1000 -894 -889<br>-1069 -1034<br>-1500<br>-1590<br>-2000<br>£k<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Income Expenditure Surplus/Deficit Capital gains/losses<br>Surplus/Deficit after capital gains/losses<br>**----- End of picture text -----**<br>


Alcohol Change UK  |  Annual Report 2022-23 



**18** |  Our finances 

## **Income** 

Total annual income in 22-23 (excluding investment gain/losses) was £1,227,664 (21-22: £1,011,647; 20-21: £793,224; 19-20: £872,831). This is an increase of £216k compared to 21-22. Income grew by almost the same amount, £218k, from 20-21 to 21-22. 

The ‘Income 2019-23’ chart shows how the make-up of our income has changed over the four years of our financial strategy to date, leaving aside the capital changes in our investments but including the income received from those investments (lilac). From year one (19-20) to year four (22-23), total investment income dropped by £93k (19.3%) but income from other sources grew by £461k: donations and legacies (pink) grew by £111k (144.2%) and from charitable activities (orange) by £350k (119.5%). In 22-23 on the advice of our auditor we recategorised our Dry January[®] Global income from ‘Other trading’ (yellow) to ‘Charitable activities’ and restated the comparative figure for 21-22. We haven’t adjusted the historic figures for 19-20 and 20-21 which is why ‘Other trading’ appears to fall. 

Investment capital values are not shown on the ‘Income 2019-23’ chart. We experienced a £381k fall in the value of our investment portfolio in 22-23, but a £96k rise in the value of our investment property, leading to a combined investment loss of £285k. Changes in the value of our investments, as well as in the income from them, are largely 

driven by circumstances outside of our control – Brexit, the pandemic and inflation – which strongly justifies our strategy of diversifying income streams. 

## **Spending** 

Total expenditure in 22-23 was £1,832k (2122: £2,046k; 20-21: £1,686k; 19-20: £1,394k), a decrease of £214k on last year. This decrease was largely driven by the fact that last year (21-22) we experienced a one-off £451k loss in the book value of our office property which had to be shown as expenditure. (We did not sell our office). This is shown in lilac on the ‘Expenditure 2019-23’ chart, which also shows how expenditure has changed over the past four financial years, by category. 

The higher expenditure on charitable activities in 20-21 was mainly due to the New Horizons grant programme. The higher expenditure on charitable activities in 22-23 was primarily due to additional programmes staff. Expenditure on charitable activities made up 79% of total spend in 22-23 (21-22: 62%, 20-21: 82%, 19-20: 81%). 

Note that expenditure on ‘raising funds’ includes the cost of managing our investments and our investment property, not just the costs of fundraising activity. 

## **Income 2019-23** 


**----- Start of picture text -----**<br>
700<br>643<br>600<br>500 482 466<br>400 355 358 389<br>293<br>300 252<br>200 175 188<br>132<br>100 77 54<br>21 11 7<br>0<br>2019-20 2020-21 2021-22 2022-23<br>Donations and legacies Charitable activies<br>Other trading Investments and interest<br>Expenditure 2019-23<br>1600<br>1442<br>1388<br>1400<br>1260<br>1200 1132<br>1000<br>800<br>600<br>451<br>390<br>400 262 299 335<br>200<br>0 0 0<br>0<br>2019-20 2020-21 2021-22 2022-23<br>Raising funds Charitable activities Property impairment<br>Income £k<br>Expenditure £k<br>**----- End of picture text -----**<br>


Alcohol Change UK  |  Annual Report 2022-23 



**19** |  Our finances 

## **Property** 

The charity owns both the office that we occupy (ground floor) and an investment property (basement and terrace) that we rent out. The investment property was revalued in Mar 2022 at £191k lower than the previous valuation because the sublease was ending in Aug 2022. However, in Oct 2022 we welcomed a new tenant on a five-year lease at an index-linked rental income starting at £38k per year (plus service charges). As a result our investment property was revalued upwards again by £95,625 on 31 Mar 2023. Our desktop valuation of the charity’s office indicates this has not changed from 31 Mar 22 to 31 Mar 23. 

## **Investment income and value** 

Income from our investment portfolio was £350,065 (21-22: £304,901; 20-21: £305,407; 19-20: £430,507) which constituted 28.5% of our total income (21-22: 30%; 20-21: 39%; 19-20: 49%). The value of listed investments at 31 Mar 2023 was £8,684,354 (31 Mar 2022: £10,522,409; 31 Mar 2021: £10,517,112; 31 Mar 20: £10,109,280) excluding cash. We sold £1m of our portfolio in Feb 23 to transfer it into accessible cash, to service our cash needs over the coming 18 months and to insulate that portion of our funds from stock market volatility. Income from our rental (investment) property was £31,752 (21-22: 44k) as the property was vacant for part of the year. 

## **Investment management** 

Our investment policy and investment management arrangements were completely overhauled in 2021. The board reviewed our investment policy, strategy, and ethics; and retendered the management of our investments. 

In Jun 2021 we agreed our new investment objective: to generate a minimum total return of inflation (CPI) plus 4% per annum after fees over five-year rolling periods using a total return model. The aim is to at least maintain the real value of our assets while funding annual expenditure from the fund of 2.5% to 4.0% per annum. Having discussed the charity’s reliance on public support, the Board decided to move beyond the previous approach (avoiding investing in alcoholic drinks and tobacco) and to avoid investments in any company with over 5% of its income from: 

- Tobacco: production, wholesale or retail 

- Weapons production 

- Gambling operations 

- Pornography and violent material 

- Fossil fuel exploration, extraction, and processing 

- Animal testing and intensive farming. 

Finally, the board agreed to retender its investment management, in line with good practice, as this had not been done for ten years. As a result of that exercise, the board agreed in Sep 2021 to appoint 

CCLA to manage its investment funds. The transfer process from Investec to CCLA was completed by Aug 2022. 

## **Reserves policy** 

## **Context** 

Our total reserves at 31 Mar 2023 were £11,725,052 (£11,723,852 unrestricted and £1,200 restricted). Our ‘free’ reserves at 31 Mar 2023 were £9,855,483 (31 Mar 2022: £10,846,172; 31 Mar 2021: £10,848,306; 31 Mar 2020: £10,212,984), defined as unrestricted reserves less designated funds and funds tied up in fixed assets. We use a risk-based approach to set our reserves policy. Our current high level of reserves relative to our expenditure is a function of our unusual financial situation and unusual financial risks. Following the merger in Apr 2017 between Alcohol Research UK and Alcohol Concern, we became a larger, more resource intensive and more impactful charity with impact-related expenditure that significantly exceeded income. We are following a sustainable strategy to grow income faster than we grow expenditure, to reduce this deficit. We are currently running planned deficits, funded from our reserves, which allow us to: 

- invest in fundraising growth in order to diversify and grow income with a view to breaking even in the medium-term, 

- continue to deliver a significant reduction in alcohol harm, growing our full range of vital programmes to achieve our charitable purposes and strategy. 

This major investment in fundraising growth sees Alcohol Change UK transitioning from its previous ‘endowment-type’ model (in which investment capital was retained, investment income was spent on research grants, and our impact could never increase) to an income generation model in which investment income forms just one of a more diverse range of income streams, enabling us to grow our total income in time and so have much greater impact. 

## **Policy** 

During this transition period it is our policy to hold a high level of reserves in order to deliver impact, invest in income growth, service our deficits and generate a good level of investment income and capital growth. However, this reserves policy is undergoing a major review, with the board considering reducing the level of reserves to enable us to invest in faster income and impact growth. By supporting us financially, stakeholders and supporters both reduce alcohol harm faster and enable us to reduce our reserves more rapidly. 

Alcohol Change UK  |  Annual Report 2022-23 



**20** |  Our finances 

## **Future financial plans** 

In the period Jun 23 to Mar 24 the executive team and board of trustees are developing a new strategy for Alcohol Change UK for the period 2024-29. As part of this, we will create a new financial strategy to work alongside our main charitable strategy, to ensure we have the resources to deliver on our ambitions. It is proposed, as part of that financial strategy, to invest confidently towards a breakeven position within the lifetime of the strategy, i.e., by Mar 2029. 

## **Going concern** 

The board has assessed the charity’s ability to continue as a going concern for the foreseeable future. We have considered a wide spectrum of internal and external risks, including external shocks, operational plans, budgets, and financial forecasts including cash-flow and the reserves. The board is fully satisfied that the charity is a going concern for the next 12 months. 


Alcohol Change UK  |  Annual Report 2022-23 



**21** |  How we are run 

## How we are run 

Alcohol Change UK is a registered charity that exists to reduce alcohol harm in the UK. We are governed by a board of 12 trustees (at 30 Oct 2023) and employ a professional staff team of 28 (at 30 Oct 2023) to deliver our work. We engage with thousands of other people who support the cause of reducing alcohol harm. 

## **Our purpose and public benefit** 

Our objects (our official charitable purpose as set out in our governing document) are ‘The reduction of alcohol-related harm to individuals, families and communities.’ We work for a society that is free from the serious harm caused by alcohol. We prioritise the reduction of alcohol harm in the UK although our objects do not limit us to working only in the UK. 

## We actively refer to the Charity 

Commission’s guidance on public benefit when reviewing the charity’s strategy and aims, in planning activities and in making any grants. Alcohol Change UK exists to benefit the wide public by undertaking charitable activities which help to reduce alcohol harm for people across the UK. This covers many millions of children and adults in the UK. We also benefit broader society, for example by campaigning to implement policies which reduce the societal costs of alcohol harm, which are estimated to exceed £27bn in the UK each year. Our charitable activity is diverse, reaching a 

broad public audience, not least the Dry January[®] campaign and our engaging and accessible public-facing website. 

One of our charitable activities is making research grants to other institutions and individuals. Our grant programmes are carefully designed to deliver public benefit. We make the research findings publicly accessible through our website and require that research published in academic journals is made, as far as possible, publicly available through the open access scheme. Any benefit, whether financial or to their career or reputation, received by researchers or research institutions through our grants, is strictly co-incidental to the purpose of our grants. We do not make grants with the aim of delivering any such private benefit. 

## **Our values** 

We seek to live by and hold ourselves accountable against these three values, every day: 

## **Truthful.** 

We seek and tell the truth. 

## **Compassionate.** 

We care deeply about everyone seriously harmed by alcohol, whoever they are. 

## **Ambitious for change.** 

We are optimistic and determined. 

## **Governance and leadership** 

## **Board** 

We are governed by a board of trustees who are all volunteers and who, collectively, have expertise in health communications, charity finance, senior management, income generation, commissioning services, marketing, and academic research. Many of them have professional expertise in alcohol issues and/or personal experiences of alcohol harm and all of them are deeply committed to reducing alcohol harm. The trustees set the overall direction and strategy of Alcohol Change UK and appoint the chief executive officer. They support and challenge the chief executive officer and monitor the charity’s performance against its agreed strategies, plans and goals. Board members work collectively, such that decisions of the board, once made, are supported by all board members. The board regularly assesses itself against the Code of Good Governance and works to constantly improve its performance. Full board meetings occur four times a year. 

## **Membership of the board** 

Our memorandum and articles of association (our legal governing document) allow a maximum of 15 trustees at any one time. On 1 Apr 2022 we had ten trustees. During the year, three new trustees were recruited and three stepped down, so on 31 Mar 2023 we had ten trustees. Since the financial year-end four more trustees have been appointed and one has stood down, so we currently 

(at 30 Oct 2023) have 12 trustees. Trustees may serve a maximum of three terms, the first of which will be randomly set as three or four years (to stagger term lengths when recruiting multiple trustees at one time), with subsequent terms always three years. The charity has ‘members’, who are the trustees, and we are also a charitable company, with our trustees being the Directors of the company. 

## **Recruitment, induction and development** 

Trustees are recruited using an open recruitment process. Vacancies are widely advertised and we work hard to broaden the diversity of our board. Applicants submit a CV and cover letter and are interviewed. Appointments are made following necessary eligibility checks. New trustees receive a thorough induction process, consisting of opportunities to meet the staff team, discuss the charity in-depth with the CEO, a full induction pack of key documents, and a training session on the roles and duties of trustees. Trustees are also offered opportunities for ongoing learning and development, both through collective sessions provided to the board as a whole and through a budget enabling individual trustees to access training and attend conferences. 

## **Sub-committees** 

During the year we operated four sub-committees which support and challenge the executive team in more depth than is possible at full board meetings. 

Alcohol Change UK  |  Annual Report 2022-23 



**22** |  How we are run 

Sub-committees do not generally have delegated decision-making powers but may recommend a course of action or a decision to the full board. The exception to that is that sub-committees may take decisions to approve certain operational policies, to prevent such policies leading to excessively heavy full board meeting agendas, while ensuring that the full board retains control of certain key policies, e.g. investment policy. 

- The _research and policy_ sub-committee oversees our research programme, grant awards, policy positions and priorities, and influencing activity. 

- The _impact and income development_ sub-committee oversees fundraising, communications, behaviour change and consultancy and training. 

- The _finance, audit, investment and risk_ sub-committee oversees finance, audit, risk, facilities and investment. 

- The _governance and people_ subcommittee oversees governance and HR matters, including leading on trustee and CEO recruitment. 

## **Responsibilities and delegation** 

The strategic management of Alcohol Change UK is entrusted to the board of trustees and the responsibility for implementing strategy and for day-to-day management is delegated to the chief executive. The chief executive in turn delegates authority to their team and through them to individual budget-holders 

and team members. This is all set out in a detailed delegation of authority policy which is regularly reviewed. 

## **Executive team** 

An executive team is formed by the chief executive officer, if they wish, in order to advise them and to ensure different teams across the charity are working as a coordinated single team. At 30 Oct 2023, the executive team consisted of seven staff: the CEO, Director of Wales, Director of Research and Public Affairs, Director of Fundraising & Engagement, Director of Marketing and Communications, Head of Finance and Head of Office, People and Governance. 

## **Staffing** 

At 31 Mar 2023 the charity employed 19 staff and at 30 Oct 2023 we employed 28 staff. All staff are supported to develop personally and professionally, and we work hard to develop and maintain a positive, flexible, warm and dynamic working culture. We undertake an annual staff survey to assess any areas where further improvement may be needed and we support our line managers to ensure they have the skills and confidence to line manage their teams well. 

## **Pay policy** 

Alcohol Change UK implemented a new, fairer and more transparent pay and grading policy in 2019 which introduced defined pay grades and pay points for all staff, excluding the CEO (see Chief Executive Officer’s pay below). Pay levels are benchmarked against similar roles for similar-sized charities, in London and Cardiff respectively. The charity seeks to pay in the middle of the benchmarked range. A full benchmarking exercise was undertaken in May to June 2019. Staff are paid according to the grade of their post, and posts are graded according to a published job evaluation system. There are five pay points within each grade and staff are paid based on their pay point, which is reviewed annually by the CEO in liaison with their line manager, based on market demand for the post, a mini-benchmarking exercise for each post, and the post-holder’s improvement in knowledge and skills. Annually, the Board determines whether salaries should be adjusted to reflect changes in the cost of living with reference to the published February rate of the consumer prices index including housing (CPI-H). Employees receive pension contributions equivalent to 6% of gross salary in addition to salaries. 

## **Chief Executive Officer’s pay** 

The CEO, like all staff, generally receives a cost of living increase annually, based on the rate of CPIH that applies in February 

each year, and applied from the 1 April following, but the trustee board reserves the right not to award this (i) in circumstances of financial concern where awarding the inflationary uplift would not be in the charity’s interests, (ii) where the CEO’s performance is being managed with a view to improvement or is subject to a disciplinary process, or (iii) for any other reason, at the board’s discretion. 

It is the board’s policy to pay its Chief Executive in line with (i) the profile and complexity of Alcohol Change UK, (ii) the range of skills and capability expected of our CEO, (iii) the scale of financial and human resources and risks being managed, (iv) the job market for similar posts, and (v) practical issues such as the hours worked and the location of our head office. The Governance & People sub-committee benchmarks the CEO’s pay against the ACEVO salary survey. Given the national profile of the charity, not least the Dry January[®] campaign and our role in national policymaking, the considerable assets, complexity and relationships managed, and our London Head Office, we currently benchmark against the upper quartile of charities with an income of £5m-£9.99m and we generally seek to ensure that CEO pay is within a range no less than 3% below and no more than 3% above that. In undertaking this exercise, the subcommittee takes into account the CEO’s performance, the charity’s performance, the charity’s financial context, and other relevant matters. It makes a 

Alcohol Change UK  |  Annual Report 2022-23 



**23** |  How we are run 

recommendation to the full board. The board retains absolute discretion to set CEO pay outside these limits and to accept, amend or reject the sub-committee’s recommendations. 

The CEO’s pay was last reviewed in Apr 2022. During 2022-23 the ratio of the chief executive’s salary to the median salary within the charity was 2.4:1 (21-22: 2.3:1; 20-21: 2.2:1) and the ratio to the lowest salary within the charity was 4.3:1 (21-22: 4.1:1; 20-21: 3.6:1). 

## **Conflicts of interest** 

We have in place a clear conflicts of interest policy and follow it closely. At each full board meeting, trustees and the executive team update the written declaration of all their interests outside the charity and are asked to declare any potential conflicts on the meeting agenda. 

## **Expertise and advice** 

Alcohol Change UK is fortunate to have thousands of supporters who care passionately about reducing alcohol harm. We consistently listen to them on a wide range of matters, through large-scale surveys, listening exercises, and in-depth pieces of advice on specific issues. 

We also established, in 2019, a new Expert Advisory Panel. This is a standing panel of experts in a range of areas and is used by 

both our board of trustees and staff team to ensure we are well-informed on key issues. It currently contains people with academic expertise and people with personal experience of alcohol harm and we will be expanding the panel over time to include expertise in other areas including the commissioning and provision of alcohol treatment. 

Thirdly, as a charity we access professional advice as needed, for example from lawyers, HR advisors, digital experts, experts in race equalities, and so on. 

## **Diversity equality and inclusion** 

One of our three core values is compassion: caring about everyone who might suffer from alcohol harm, whoever they are. Equality and inclusivity are therefore central to who we are. We believe that diversity, in its fullest sense, is a fundamental part of achieving real equality and inclusion. And we want everyone who works for the charity to feel as though they belong. 

We have made positive efforts to diversify both our board and staff team over the past year. A confidential 2022 staff survey showed our workforce to be more diverse than the general population in terms of religion, ethnicity, and sexual orientation but less diverse on age and (dis)ability. We also employ many more women than men. A similar 2022 survey of our board showed that in most areas monitored, ACUK’s board 

is less diverse than the general population with an over representation of trustees in the age brackets 35-44 and 65+. 

All staff and trustees have been offered training in unconscious bias and antiracism. We have in place both a dynamic and well-considered anti-racism action plan and a broader equality, diversity, inclusion and belonging action plan and are actively implementing these plans and holding ourselves accountable for progress against them. These include accepting the historic role of organisations like ours in perpetuating inequalities and discrimination, and the need for fundamental change if we are to live up to our values and be genuinely anti-racist. 

All staff and trustees have been offered training in unconscious bias and antiracism. We have in place both a dynamic and well-considered anti-racism action plan and a broader equality, diversity, inclusion and belonging action plan and are actively implementing these plans and holding ourselves accountable for progress against them. These include accepting the historic role of organisations like ours in perpetuating inequalities and discrimination, and the need for fundamental change if we are to live up to our values and be genuinely anti-racist. 

Alcohol Change UK  |  Annual Report 2022-23 



We engage with thousands of other people who support the cause of reducing alcohol harm. 



**25** |  How we are run 


## **Managing risk** 

As a charity, we do not seek to avoid risk. We focus on impact and seek opportunities for change, while understanding what risks we might face and how best to manage them. In 2019-20 we adopted a new, robust approach to risk management, accompanied by a comprehensive and dynamic risk register. Risks are classified by level: (A) full board level, (B) sub-committee level, (C) executive level and (D) operational risks. Our executive team considers whether any new risks have emerged at least once a quarter and reviews all risks in full annually. Each sub-committee undertakes a full review of the risks within its remit annually, and the full board reviews the full register annually. The overall process of risk management is overseen by the finance, audit, investment, and risk sub-committee. 

## **Our key risks** 

The register was fully reviewed and approved by the board at its meeting on 19 Jun 2023. The register contained 3 A-level risks, 30 B-level risks and 23 C-level risks: a total of 55 risks at level C or above. The table shows the three highest scoring risks. 

Alcohol Change UK  |  Annual Report 2022-23 



## **26** |  How we are run 

The table shows the three highest scoring risks. 


**----- Start of picture text -----**<br>
Total<br>Impact/5 Probability/5 Mitigation actions in place or<br>Risk Score Update: 30 Oct 2023<br>(19 Jun23) (19 Jun23) planned<br>(19 Jun23)<br>**----- End of picture text -----**<br>


|**Risk**|**Impact/5**<br>(19 Jun23)|**Probability/5**<br>(19 Jun23)|**Total**<br>**Score**<br>(19 Jun23)|**Mitigation actions in place or**<br>**planned**|**Update: 30 Oct 2023**|
|---|---|---|---|---|---|
|||||||
|We might lack a viable and<br>realistic plan to reduce<br>deficits quickly enough.|4 (Serious)|4 (Probable)|16|Planned: Create a financial strategy<br>that aligns with our charitable strategy<br>Sep-Dec 23 and sign off in Mar 24.|The board has indicated general support for<br>using some of our reserves to properly invest in<br>fundraising. If this approach is agreed, our deficit will<br>likely be removed within the next strategic period<br>(by 2029).<br>Risk score unchanged at 30/10/23.|
|Having an ‘all white’ board<br>of trustees might mean that<br>we fail to deliver effective<br>alcohol harm reductions for<br>the communities we seek to<br>support.|4 (Serious)|5 (Certain)|20|In place: Ensure the board receives<br>inputs from a diverse executive<br>team and diverse ambassadors and<br>community champions.<br>In place: deliver anti-racism training for<br>the full board and ensure anti-racist<br>thinking is present in board discussions.<br>Planned: Actively recruit additional new<br>trustees with knowledge and insight of<br>racially diverse communities.|After successfully recruiting four new trustees who<br>all bring distinct knowledge and insight from racially<br>diverse communities, we no longer have an ‘all white’<br>board. Nonetheless it is imperative that we avoid any<br>complacency, continue to work on anti-racism and<br>stay aware of our individual and collective biases.<br>Risk score reduced to 4x3=12 (-6) at 30/10/23.|
|The Dry January®trademark<br>might be contested and<br>not associated with Alcohol<br>Change UK, leading to fewer<br>people benefitting from the<br>real Dry January®campaign<br>and failing to cut back their<br>drinking long-term.|4 (Serious)|3 (Moderately<br>likely)|12|In place: Use specialist trademark<br>lawyer; emphasise ACUK ownership of<br>DJ in all external comms; in marketing<br>draw a super-sharp distinction between<br>doing DJ and just going dry alone in<br>January.|We have appealed an objection to our use of the Dry<br>January®trademark and expect to hear the outcome<br>of that shortly. The board has indicated general<br>support for using some of our reserves to increase<br>marketing spend on Dry January®, growing public<br>understanding of the campaign as an intervention<br>delivered by Alcohol Change UK.<br>Risk score unchanged at 30/10/23.|



Alcohol Change UK  |  Annual Report 2022-23 



**27** |  How we are run 

## **Compliance** 

## **Safeguarding** 

We take our responsibility to provide a safe workplace extremely seriously. We work very hard to offer a positive, warm, and friendly working environment, with a clear policy supporting any staff to raise concerns if they feel they are not being treated properly. We have a named Safeguarding Officer. We had no reportable health and safety or safeguarding incidents in the year. 

We also take very seriously our responsibility to those we support, whether through information on our website, through contact with staff or trustees, or through the Try Dry[®] app and Dry January[®] . All staff and board members are DBS checked. Relevant website content is accuracy-checked prior to publication. Our Try Dry[®] app and broader Dry January[®] messaging contain repeated messages that anyone who experiences symptoms of alcohol withdrawal should not stop drinking suddenly and should seek immediate medical attention. We have had no reports of any medical emergencies resulting from Dry January[®] , but we work to continually enhance our messaging to reduce such risks further. 

## **Data protection** 

We had 0 reportable data incidents during the 2022-23 financial year. We have a named Data Protection Officer and high data protection standards. Staff receive training on data protection at least annually and on cyber-security multiple times a year. Clear processes are in place and frequently communicated. 

## **Fundraising** 

In 2022-23, we had 0 fundraising complaints. We pride ourselves on very high fundraising ethics. We know that many people actively want to reduce alcohol harm, faster, for more people. We make it as easy as possible for people to do so, in the ways that work best for them. We run our own fundraising processes, enabling us to keep control and maintain standards, and do not outsource to fundraising agencies. We are members of Remember A Charity, joining forces with over 200 other charities to encourage people to consider leaving a gift to a charity in their will. We do not currently undertake telephone, doorto-door or face-to-face fundraising, but should we do so in future, would ensure we have robust policies in place to protect any vulnerable person we encounter. Any postal and email fundraising appeals are limited; and are only sent to contacts who are existing supporters and/or where we have full permission to contact. We are members of the Fundraising Regulator and work within the Code of Fundraising Practice. 


Alcohol Change UK  |  Annual Report 2022-23 



**28** |  How we are run 

## **Grantmaking** 

As members of the Association of Medical Research Charities during 2022-23, we seek to adopt the highest standards of research grant-making. Grants over a certain value are only awarded after a thorough assessment process, generally including advice from members of our Expert Advisory Panel, with a process overseen by our research and policy sub-committee and with ultimate decisions made by our full board of trustees. Smaller grants can be made by executive team members within agreed limits in line with our delegation of authority policy. The payment of grants is linked to project milestones and we carefully assess the progress of research projects before releasing funds. Projects that are not progressing to plan can and do have their payments delayed or withdrawn. We also support our grant holders wherever possible to anticipate and resolve problems as early as possible. 

## **Memberships** 

During the financial year, we were members of the Association of Medical Research Charities, Charity Comms, the National Council for Voluntary Organisations, Eurocare (the European Alcohol Policy Alliance), the Alcohol and Families Alliance, and the Alcohol Health Alliance. 

## **Statement of responsibilities of the trustees** 

The trustees, who are trustees of Alcohol Research UK for the purposes of charity law, are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company and charity law requires the directors and trustees (who are one and the same) 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 charitable company for that period. In preparing these financial statements, the trustees are required to: 

- Select suitable accounting policies and then apply them consistently 

- Observe the methods and principles in the Charities SORP 

- Make judgements and estimates that are reasonable and prudent 

- State whether applicable accounting standards have been followed, subject to any material departures being disclosed and explained in the financial statements 

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with regulations made under the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

In so far as the trustees are aware: 

- There is no relevant audit information of which the charitable company’s auditor is unaware; and 

- They 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 information. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Approved by the Board of Trustees on 30 October 2023 and signed on their behalf by 


Isabelle Szmigin, Chair of the Board of Trustees 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

Alcohol Change UK  |  Annual Report 2022-23 



## **29** |  Auditor’s report 

## Report of the independent auditors to the members of Alcohol Research UK 

## **Opinion** 

We have audited the financial statements of Alcohol Research UK (the ‘charitable company’) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’. 

In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 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 with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 ‘The Financial Reporting Standard 

applicable in the UK and Republic of Ireland’; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees’ 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 uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

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 Report of the Independent Auditors 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 form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is 

materially inconsistent 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 to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

Alcohol Change UK  |  Annual Report 2022-23 



**30** |  Auditor’s report 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. 

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 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; or 

- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so. 

## **Our responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee 

that an audit conducted in accordance with 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. 

We obtained an understanding of the legal and regulatory framework applicable to both the charity itself and the industry in which it operates. We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion with the trustees and other management. The most significant were identified as the Companies Act 2006, UK GAAP (FRS102), Charity SORP and relevant tax legislation. 

We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statements. Our audit procedures included: 

- making enquiries of trustees and management as to where they consider there to be a susceptibility to fraud and whether they have any knowledge or suspicion of fraud; 

- obtaining an understanding of the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations; 

- assessing the design effectiveness of the controls in place to prevent and detect fraud; 

- assessing the risk of management override including identifying and testing journal entries; 

- challenging the assumptions and judgements made by management in its significant accounting estimates. 

Despite the audit being planned and conducted in accordance with ISAs (UK) there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularity likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at 

www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

Alcohol Change UK  |  Annual Report 2022-23 



**31** |  Auditor’s report 

## **Use of our report** 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 


Susan Plumb ACA (Senior Statutory Auditor) 

14 December 2023 

for and on behalf of: 

Haines Watts Chartered Accountants & Statutory Auditors Old Station House Station Approach Swindon Wiltshire SN1 3DU 


Alcohol Change UK  |  Annual Report 2022-23 



## **32** |  Financial statements 

## **Statement of financial activities (incorporating an income and expenditure account)** 

For the year ended 31 March 2023 

|**Income from:**<br>Donations and legacies<br>Charitable activities:<br>Research and innovation<br>Policy and influencing<br>Culture change<br>Information and advice<br>Behaviour change<br>Improving alcohol treatment<br>Alcohol at work<br>Other trading activities<br>Investments<br>Other<br>**Total income**<br>**Expenditure on:**<br>Raising funds:<br>Donations and legacies<br>Investment management costs<br>Charitable activities:<br>Research and innovation<br>Engagement<br>Policy and influencing<br>Culture change<br>Information and advice<br>Behaviour change<br>Improving alcohol treatment<br>Alcohol at work<br>Other expenditure:<br>Impairment cost<br>**Total expenditure**<br>**Net (expenditure)/income before gains/(losses) on investments**<br>Net (losses)/gains on investments<br>Gain/(loss) on revaluation of investment property<br>**Net (expenditure)/income for the year**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>Prior Year Adjustment to funds brought forward (_Note 1_)<br>Total funds brought forward – Re-stated<br>**Total funds carried forward**<br>For the year ended 31 March 2023|Note|Unrestricted<br>£|Restricted<br>£|**2023**<br>**Total**<br>**£**|Re-stated<br>Unrestricted<br>£|Restricted<br>£|2022<br>Re-stated<br>Total<br>£|
|---|---|---|---|---|---|---|---|
||2<br>3<br>4<br>5<br>14<br>6a/6b<br>16<br>17<br>9|188,209<br>–<br>**188,209**<br>174,550<br>–<br>174,550<br>–<br>60,374<br>**60,374**<br>100<br>67,138<br>67,238<br>14,366<br>51,318<br>**65,685**<br>19,074<br>57,067<br>76,141<br>–<br>39,243<br>**39,243**<br>–<br>43,639<br>43,639<br>–<br>–<br>**–**<br>100<br>–<br>100<br>219,326<br>–<br>**219,326**<br>115,869<br>–<br>115,869<br>249,074<br>–<br>**249,074**<br>117,957<br>–<br>117,957<br>9,194<br>–<br>**9,194**<br>45,102<br>–<br>45,102<br>7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424<br>388,752<br>–<br>**388,752**<br>358,345<br>–<br>358,345<br>364<br>–<br>**364**<br>1,281<br>–<br>1,281||||||
|||1,076,728<br>150,936<br>**1,227,664**<br>843,803<br>167,844<br>1,011,647||||||
|||367,204<br>–<br>**367,204**<br>283,959<br>–<br>283,959<br>22,804<br>–<br>**22,804**<br>51,195<br>–<br>51,195<br>169,675<br>65,141<br>**234,815**<br>168,925<br>69,541<br>238,466<br>123,310<br>–<br>**123,310**<br>85,165<br>–<br>85,165<br>135,082<br>49,253<br>**184,334**<br>153,073<br>57,986<br>211,059<br>46,318<br>36,542<br>**82,860**<br>19,480<br>39,117<br>58,597<br>82,009<br>–<br>**82,009**<br>79,216<br>–<br>79,216<br>447,017<br>–<br>**447,017**<br>357,572<br>–<br>357,572<br>238,583<br>–<br>**238,583**<br>115,523<br>–<br>115,523<br>49,020<br>–<br>**49,020**<br>113,859<br>–<br>113,859<br>–<br>–<br>**–**<br>451,002<br>–<br>451,002||||||
|||1,681,022|150,936|**1,831,958**|1,878,969|166,644|2,045,613|
|||(604,294)<br>(381,067)<br>95,625|–<br>–<br>–|**(604,294)**<br>**(381,067)**<br>**95,625**|(1,035,167)<br>559,303<br>(191,000)|1,200<br>–<br>–|(1,033,967)<br>559,303<br>(191,000)|
|||(889,736)|–|**(889,736)**|(666,864)|1,200|(665,664)|
|||||||||
||20a<br>20a|12,613,588<br>1,200<br>**12,614,788**<br>13,172,004<br>–<br>13,172,004<br>–<br>–<br>**–**<br>108,448<br>–<br>108,448||||||
|||12,613,588<br>1,200<br>**12,614,788**<br>13,280,452<br>–<br>13,280,452||||||
|||11,723,852<br>1,200<br>**11,725,052**<br>12,613,588<br>1,200<br>12,614,788||||||



2022 income has been re-stated to recognise Dry January[®] global licencing income as income from charitable activities, rather than income from other trading activities. 

2022 expenditure has been re-stated to reflect the change in accounting policy to capitalise software development costs and amortise over a 5 year period (Note 1 (j) ). The prior year adjustment of £108,448 adjusts funds brought forward at 1 April 2021 to reflect this change in accounting policy for software development costs incurred between April 2018 to March 2021. 

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 20 to the financial statements. 

Alcohol Change UK  |  Annual Report 2022-23 



## **33** |  Financial statements 

## **Balance sheet** 

As at 31 March 2023 | Company no. 07462605 

|Note<br>**Fixed assets:**<br>Tangible assets<br>14<br>Intangible assets<br>15<br>Investments<br>16<br>Investment property<br>17<br>**Current assets:**<br>Stock<br>Debtors<br>18<br>Cash at bank and in hand<br>**Liabilities:**<br>Creditors: amounts falling due within<br>one year<br>19<br>**Net current assets**<br>**Total net assets**<br>**The funds of the charity:**<br>20a/20b<br>Restricted income funds:<br>Total restricted funds<br>Unrestricted income funds:<br>General funds<br>Total unrestricted funds<br>**Total charity funds**<br>Approved by the board of directors on 30 October<br>Isabelle Szmigin.<br>Chair of the Board of Trustees<br>py .|||**2023**||2022|
|---|---|---|---|---|---|
||Note|**£**|**£**|£|Re-stated<br>£|
||14<br>15<br>16<br>17<br>18<br>19|**6,239**<br>**350,415**<br>**1,339,942**|**1,099,829**<br>**164,115**<br>**8,684,354**<br>**605,625**|7,836<br>177,857<br>633,872|1,128,144<br>130,472<br>10,522,409<br>510,000|
||||**10,553,923**||12,291,025|
|||**1,696,596**<br>**(525,467)**||819,565<br>(495,802)||
|||||||
|||**11,723,852**|**1,171,129**|12,613,588|323,763|
||||**11,725,052**||12,614,788|
||||**1,200**<br>**11,723,852**||1,200<br>12,613,588|
||||**11,725,052**||12,614,788|
|||||||



## **Statement of cash flows** 

For the year ended 31 March 2023 

|**Cash flows from operating activities**<br>Net (expenditure) for the reporting<br>period (as per the statement of financial<br>activities)<br>Depreciation and impairment on tangible<br>fixed assets<br>Amortisation of intangible fixed assets<br>Losses/(gains) on revaluation of<br>investments<br>(Gains)/losses on revaluation of<br>investment property<br>Dividends, interest and rent from<br>investments<br>Decrease in stocks<br>(Increase) in debtors<br>Increase in creditors<br>**Net cash used in operating activities**<br>**Cash flows from investing activities:**<br>Dividends, interest and rent from<br>investments<br>Purchase of tangible fixed assets<br>Purchase of intangible fixed assets<br>Proceeds from sale of investments<br>Purchase of investments<br>**Net cash provided by investing activities**<br>**Change in cash and cash equivalents in**<br>**the year**<br>Cash and cash equivalents at the<br>beginning of the year<br>**Cash and cash equivalents at the end of**<br>**the year**|Note|**2023**<br>**£**|**2023 2023**<br>**£**|**2022**<br>£|2022**2022**<br>£|
|---|---|---|---|---|---|
|||**(889,736)**<br>**34,721**<br>**69,081**<br>**381,067**<br>**(95,625)**<br>**(388,752)**<br>**1,597**<br>**(172,558)**<br>**29,665**|**(1,030,540)**|(665,664)<br>495,154<br>48,536<br>(559,303)<br>191,000<br>(358,345)<br>441<br>(63,043)<br>24,757|(886,467)|
|||**388,752**<br>**(6,406)**<br>**(102,724)**<br>**11,283,699**<br>**(9,826,711)**||358,345<br>(600)<br>(70,560)<br>1,753,664<br>(1,199,657)||
||||**1,736,610**||841,192|
|||||||
||||**706,070**<br>**633,872**||(45,275)<br>679,147|
||||**1,339,942**||633,872|



Alcohol Change UK has not provided an analysis of changes in net debt as it does not have any long term financing arrangements. 

The notes on pages 34 to 58 comprise part of these financial statements. 

Alcohol Change UK  |  Annual Report 2022-23 



**34** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **1. Accounting policies** 

## **a) Basis of preparation** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The charitable company meets the definition of a public benefit entity under FRS 102. 

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. 

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below. 

Key judgements that the charitable company has made which have a significant effect on the accounts include estimating the liability from multi-year grant commitments. 

Key assumptions and estimations were made from external professional parties for the significant transactions relating to building impairments and investment property gains/(losses). 

The board of directors do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. 

## **b) Going concern** 

The board of directors consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern. The charity has cash reserves of £1,339,942 (2022: £633,872) and net assets of £11,725,052 (2022: £12,614,788). 

More information on this is provided in the Trustees’ Annual Report. 

## **c) Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. 

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. 

## **d) Interest receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. 

## **e) Fund accounting** 

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. 

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. 

## **f)    Expenditure and irrecoverable VAT** 

Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: 

- Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose and investment manager fees. 

- ‘Expenditure on charitable activities includes the costs of our programmes: research and innovation, engagement, policy and influencing, culture change, information and advice, behaviour change, improving alcohol treatment and alcohol at work, undertaken to further the purposes of the charity and their associated support costs. 

- Other expenditure represents those items not falling into any other heading. 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## **g) Allocation of support costs** 

Wherever possible resources expended are attributed to the particular activity where the cost relates directly to that activity. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

Support costs include all expenditure not directly related to charitable activities: general office and administrative costs, information technology, finance, HR, premises and governance. Governance costs are those incurred in the governance of the charity and are primarily associated with the constitutional and statutory requirements and strategic management of the charity’s activities. 

Support costs, including governance, are apportioned to expenditure on raising funds and expenditure on charitable activities on the following basis, which is an estimate based on staff time attributable to each activity. 

|<br>attributable to each activity.|||
|---|---|---|
||**2023**|**2022**|
|●Raising funds|24%|17%|
|●Research and innovation|6%|15%|
|●Engagement|10%|8%|
|●Policy and influencing|8%|16%|
|●Culture change|4%|4%|
|●Information and advice|7%|8%|
|●Behaviour change|28%|20%|
|●Improving alcohol treatment|10%|7%|
|●Alcohol at work|3%|5%|



Alcohol Change UK  |  Annual Report 2022-23 



**35** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **1. Accounting policies (continued)** 

## **h) Grants payable** 

Grants which have been authorised and paid are included as expenditure in the Statement of Financial Activities. Grants which have been authorised but not yet paid are accrued in the balance sheet and are included within creditors falling due within one year or after one year (as appropriate). 

## **i) Tangible fixed assets** 

Tangible fixed assets Items of equipment are capitalised where the purchase price exceeds £1,000 on initial acquisition and included in the balance sheet at cost or valuation including costs attributable to bringing the assets into working condition for their intended use. Expenditure which enhances the tangible fixed assets is capitalised at cost. Fixed assets donated for the charity’s own use are capitalised at their current value. 

Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. The building is defined as a mixed use property as it is partly used for charitable activity, and partly leased out as an investment. The proportion held for charity use is recognised at historic cost less impairment, and the proportion held for investment is recognised at market value as described in note 1 (n) below. 

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: 

||Land|Not depreciated|
|---|---|---|
|● <br>●|Leasehold property<br>Office equipment|50 years<br>3 years|
|●|Furniture & fixtures|3 years|
|●|Software|3 years|



## **j) Intangible fixed assets** 

Intangible fixed assets comprise software development costs incurred in updating, developing and improving the charity’s ‘Dry January[®] ’ and ‘Try Dry[®] ’ software applications. 

Prior to this financial year, the accounting policy was that software developments expenditure was expensed as incurred. During the year there was a change in accounting policy whereby software developments expenditure incurred since April 2018 was capitalised and included in the balance sheet as an Intangible Asset, at cost or valuation. The Charity realised that significant development expenditure has been incurred since 2018, and this expenditure is continuing to support income generation in future periods. Therefore it is right and correct to recognise this expenditure as an asset and match the software development expenditure to the income it generates, in the same period. 

These accounts therefore contain re-stated comparatives to reflect the results of the charity as if the new accounting policy had been in place since 2018. 

Amortisation is provided at a rate calculated to write down the cost of this asset to its estimated residual value over its expected useful life. The amortisation rate in use is as follows: 

> ● Software development 5 years 

## **k) Operating leases** 

## **l) Investment income** 

- Investment income comprises interest and dividends receivable in the year and rental income from the investment property and is shown inclusive of recoverable tax. 

## **m) Listed investments** 

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments. 

## **n) Investment properties** 

Investment properties are measured initially at cost and subsequently included in the balance sheet at fair value. Investment properties are not depreciated. Any change in fair value is recognised in the statement of financial activities. The valuation method used to determine fair value will be stated in the notes to the accounts. 

## **o) Stock** 

Stock consists of purchased goods for resale and is valued at a lower of cost and net realisable value. 

## **p) Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **q) Cash and cash equivalents** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **r) Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **s) Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## **t) Foreign exchange transactions** 

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end. 

## **u) Pensions** 

The pension cost charge represent contributions payable under the scheme by the charity to the fund. The charity has no liability under the scheme other than for the payment of those contributions. 

Rental charges are charged on a straight line basis over the term of the lease. 

Alcohol Change UK  |  Annual Report 2022-23 



**36** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **2. Income from donations and legacies** 

|Donations from individuals and trusts<br>Legacies<br>**Income from charitable activities**<br>**Research and innovation**<br>● Welsh Government<br>● Other income<br>**Policy and influencing**<br>● Conference income<br>● Welsh Government<br>● Other income<br>**Culture change**<br>● Welsh Government<br>●<br>Other income<br>**Information and advice**<br>● Other income<br>**Behaviour change**<br>● Other income including Dry January®UK & Global licencing income<br>**Improving alcohol treatment**<br>**Alcohol at work**<br>Total income from charitable activities|Unrestricted<br>£<br>Restricted<br>£<br>**2023**<br>**Total**<br>**£**<br>Unrestricted<br>£<br>Restricted<br>£<br>2022<br>Total<br>£<br>162,785<br>–<br>**162,785**<br>174,550<br>–<br>174,550<br>25,424<br>–<br>**25,424**<br>–<br>–<br>–|
|---|---|
||188,209<br>–<br>**188,209**<br>174,550<br>–<br>174,550|
||Unrestricted<br>£<br>Restricted<br>£<br>**2023**<br>**Total**<br>**£**<br>Re-stated<br>Unrestricted<br>£<br>Restricted<br>£<br>2022<br>Re-stated<br>Total<br>£|
||–<br>60,374<br>**60,374**<br>–<br>62,510<br>62,510<br>–<br>–<br>**–**<br>100<br>4,627<br>4,727|
||–<br>60,374<br>**60,374**<br>100<br>67,138<br>67,238<br>14,366<br>–<br>**14,366**<br>6,615<br>3,000<br>9,615<br>–<br>51,318<br>**51,318**<br>–<br>54,067<br>54,067<br>–<br>–<br>**–**<br>12,459<br>–<br>12,459|
||14,366<br>51,318<br>**65,685**<br>19,074<br>57,067<br>76,141<br>–<br>39,243<br>**39,243**<br>–<br>43,639<br>43,639<br>–<br>–<br>**–**<br>–<br>–<br>–|
||–<br>39,243<br>**39,243**<br>–<br>43,639<br>43,639<br>–<br>–<br>**–**<br>100<br>–<br>100|
||–<br>–<br>**–**<br>100<br>–<br>100<br>219,326<br>–<br>**219,326**<br>115,869<br>–<br>115,869|
||219,326<br>–<br>**219,326**<br>115,869<br>–<br>115,869|
||249,074<br>–<br>**249,074**<br>117,957<br>–<br>117,957|
||9,194<br>–<br>**9,194**<br>45,102<br>–<br>45,102|
||491,960<br>150,936<br>**642,896**<br>298,203<br>167,844<br>466,047|



## **3. Income from charitable activities** 

The charitable company receives government grants, defined as funding from the Welsh Government to fund charitable activities. 

The total value of such grants in the period ending 31 March 2023 was £150,936 (2022: £162,504). There are no unfulfilled conditions or contingencies attaching to these grants. 

2022 income has been re-stated to recognised Dry January[®] global licencing income as income from charitable activities, rather than income from other trading activities. 

Alcohol Change UK  |  Annual Report 2022-23 



**37** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **4. Income from other trading activities** 

|**Income from other trading activities**||
|---|---|
|Merchandise sales|Unrestricted<br>£<br>Restricted<br>£<br>**2023**<br>**Total**<br>**£**<br>Re-stated<br>Unrestricted<br>£<br>Restricted<br>£<br>2022<br>Re-stated<br>Total<br>£<br>7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|
||7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|



2022 income has been re-stated to recognised Dry January[®] global licencing income as income from charitable activities, rather than income from other trading activities. 

||7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|7,443<br>–<br>**7,443**<br>11,424<br>–<br>11,424|
|---|---|---|---|---|---|---|
||s income from charitable activities, rather than income from other trading activities.||||||
|**Income from investments**<br>Fixed interest<br>Corporate bonds and British Government stocks<br>Investment cash account<br>Overseas bonds<br>Equities – UK and overseas<br>Managed Fund Equities – UK and overseas<br>Investment property rental income<br>Investment property service charge income<br>Bank deposit interest<br>All income from investments is unrestricted.|||||||
||||||**2023**<br>**Total**<br>**£**<br>2022<br>Total<br>£<br>**50,666**<br>61,960<br>**3,943**<br>–<br>**–**<br>2,136<br>**4,528**<br>240,805<br>**290,928**<br>–||
||||||**350,065**<br>304,901<br>**31,752**<br>53,415<br>**4,874**<br>–<br>**2,062**<br>29||
||||||**388,752**<br>358,345||
||||||||



## **5. Income from investments** 

Alcohol Change UK  |  Annual Report 2022-23 



## **38** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

Cost of raising funds Charitable activities Other expenditures 

## **6a. Analysis of expenditure (current year)** 

|Staff costs_(note 10)_<br>Other staff costs<br>Board and committees<br>Buildings and office<br>running costs<br>Conference and events<br>Amortisation<br>& Depreciation<br>Leasehold Property<br>impairment<br>External associates<br>and advice<br>Fundraising expenses<br>Grants payable_(note 8a)_<br>Insurance<br>Investment costs<br>Legal and<br>professional fees<br>Meeting costs<br>Other costs<br>Publications,<br>communications<br>and marketing<br>Research, policy and<br>campaignscosts<br>Support and governance<br>costs_(note 7a)_<br>**Total expenditure 2023**<br>Total expenditure 2022|Donations<br>and<br>legacies<br>£|Investment<br>management<br>costs<br>£|Research<br>and<br>innovation<br>£|Engagement<br>£|Policy and<br>influencing<br>£|Culture<br>change<br>£|Information<br>and advice<br>£|Behaviour<br>change<br>£|Improving<br>alcohol<br>treatment<br>£|Alcohol<br>at work<br>£|Support and<br>governance<br>costs<br>£|Leasehold<br>Property<br>impairment<br>£<br>**2023**<br>**Total**<br>**£**|2022<br>Total<br>£|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||185,001|962|108,276|72,372|119,839|56,443|50,956|146,374|80,481|24,789|144,800|–<br>**990,293**<br>–<br>**48,058**<br>–<br>**1,261**<br>–<br>**135,745**<br>–<br>**8,078**<br>–<br>**103,801**<br>–<br>**–**<br>–<br>**121,768**<br>–<br>**43,797**<br>–<br>**(2,000)**<br>–<br>**6,614**<br>–<br>**14,441**<br>–<br>**22,905**<br>–<br>**6,371**<br>–<br>**44,964**<br>_<br>**175,742**<br>–<br>**110,120**|795,456<br>42,095<br>3,301<br>99,651<br>7,463<br>92,688<br>451,002<br>118,748<br>98,958<br>(11,984)<br>4,191<br>42,413<br>24,352<br>1,361<br>6,301<br>168,874<br>100,743|
||1,495|–|418|400|–|–|–|617|–|–|45,128|||
||–|–|–|–|–|–|–|–|–|–|1,261|||
||9,984|–|2,636|4,536|10,338|63|584|9,830|1,993|1,689|94,092|||
||–|–|610|56|3,071|326|–|73|1,943|1,999|–|||
||–|–|–|–|–|–|–|69,081|–|–|34,721|||
||–|–|–|–|–|–|–|–|–|–|_|||
||265|213|565|–|427|317|–|–|111,605|7,766|610|||
||36,967|–|281|5,654|188|139|150|–|348|–|68|||
||–|–|(2,000)|–|–|–|–|–|–|–|–|||
||–|–|–|–|–|–|–|–|–|–|6,614|||
||–|18,441|–|–|–|–|–|–|–|–|(4,000)|||
||–|3,188|–|–|–|–|–|186|–|–|19,531|||
||80|–|338|–|724|180|–|75|–|–|4,973|||
||19,760|–|882|117|12,728|34|62|248|93|(198)|11,238|||
||30,321|–|3,652|6,626|3,854|6,232|6,448|106,982|6,407|3,235|1,985|||
||–|–|88,641|–|1,567|1,163|–|18,749|–|–|–|||
||**283,873**|**22,804**|**204,300**|**89,761**|**152,736**|**64,897**|**58,201**|**352,215**|**202,870**|**39,280**|**361,021**|**–**<br>**1,831,958**<br>–<br>**–**|2,045,613<br>–|
||83,331|–|30,516|33,549|31,598|17,963|23,809|94,802|35,713|9,740|(361,021)|||
|||||||||||||**–**<br>**1,831,958**|2,045,613|
||**367,204**|**22,804**|**234,815**|**123,310**|**184,334**|**82,860**|**82,009**|**447,017**|**238,583**|**49,020**|**–**|||
||283,959|51,195|238,466|85,165|211,059|58,597|79,216|357,572|115,523|113,859|–|451,002||



Alcohol Change UK  |  Annual Report 2022-23 



**39** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

Cost of raising funds Charitable activities Other expenditures 

## **6b. Analysis of expenditure (prior year)** 


**----- Start of picture text -----**<br>
Donations Investment Research  Improving Support and  Leasehold  2022<br>and  management  and  Policy and Culture  Information  Behaviour alcohol Alcohol governance  Property  Re-stated<br>legacies costs innovation Engagement influencing change and advice change treatment at work costs impairment Total<br>£ £ £ £ £ £ £ £ £ £ £ £ £<br>Staff costs  (note 10) 115,906 983 112,392 41,354 126,086 38,416 39,513 109,551 35,272 26,383 149,599 0 795,456<br>Other staff costs 710 (201) 735 (80) 838 (643) 1,367 23,913 115 (26) 15,366 0 42,095<br>Board and committees – – – – – – – – – – 3,301 0 3,301<br>Buildings and office<br>running costs 8,409 – 6,898 3,796 6,246 30 238 8,435 1,377 1,390 62,832 0 99,651<br>Conference and events – – 1,451 – 1,088 816 – – – 3,749 358 0 7,463<br>Amortisation<br>& Depreciation – – – – – – – 48,536 – – 44,152 0 92,688<br>Leasehold Property<br>impairment – – – – – – – – – – – 451,002 451,002<br>External associates<br>and advice – – 3,088 – 2,316 1,737 – – 50,368 61,241 – 0 118,748<br>Fundraising expenses 85,865 – – 10,341 – – – – – – 2,752 0 98,958<br>Grants payable  (note 8b) – – (11,984) – – – – – – – – 0 (11,984)<br>Insurance – – – – – – – – – – 4,191 0 4,191<br>Investment costs – 50,413 – – – – – – – – (8,000) 0 42,413<br>Legal and<br>professional fees 1,109 – – – – – – – – – 23,243 0 24,352<br>Meeting costs – – 214 – 181 120 – – – – 846 0 1,361<br>Other costs 287 – 906 12 2,213 3 (25) 31 11 97 2,764 0 6,301<br>Publications,<br>communications<br>and marketing 20,079 – 11,136 5,879 10,455 4,382 13,938 88,825 6,453 5,224 2,504 0 168,874<br>Research, policy and<br>campaigns costs 40 – 66,899 18 13,458 2,574 19 17,707 17 12 – 0 100,743<br>232,405 51,195 191,736 61,321 162,881 47,435 55,050 296,996 93,613 98,070 303,908 451,002 2,045,613<br>Support and governance  51,554 – 46,730 23,844 48,178 11,162 24,166 60,576 21,910 15,788 (303,908) – –<br>costs  (note 7b)<br>Total expenditure 2022 283,959 51,195 238,466 85,165 211,059 58,597 79,216 357,572 115,523 113,859 – 451,002 2,045,613<br>**----- End of picture text -----**<br>


Alcohol Change UK  |  Annual Report 2022-23 



**40** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

Cost of raising funds Charitable activities 

## **7a. Analysis of support and governance costs (current year)** 

|Finance<br>Office and general<br>management<br>IT, internet and telephones<br>HR and other professional fees<br>Buildings and premises<br>**Support costs**<br>Audit fees<br>Insurance<br>Legal advice<br>Board and committee meetings<br>Constitutional and<br>statutory needs<br>Strategic management<br>**Governance costs**<br>**Total expenditure 2023**<br>Total expenditure 2022|Donations<br>and legacies<br>£|Investment<br>management<br>costs<br>£|Leasehold<br>Property<br>impairment<br>£|Research<br>and<br>innovation<br>£|Engagement<br>£|Policy and<br>influencing<br>£|Culture<br>change<br>£|Information<br>and advice<br>£|Behaviour<br>change<br>£|Improving<br>alcohol<br>treatment<br>£|Alcohol<br>at work<br>£<br>**2023**<br>**Total**<br>**£**|2022<br>Total<br>£|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||20,146|–|–|6,527|8,111|6,997|3,866|5,756|22,919|8,634|2,355<br>**85,311**<br>831<br>**32,396**<br>2,105<br>**76,650**<br>1,090<br>**41,135**<br>1,625<br>**61,817**|78,906<br>27,580<br>47,088<br>28,991<br>64,383|
||7,108|–|–|3,295|2,862|3,218|1,920|2,031|8,086|3,046|||
||18,012|–|–|5,999|7,251|6,379|3,548|5,146|20,491|7,719|||
||9,325|–|–|3,732|3,754|3,776|2,188|2,664|10,609|3,996|||
||13,905|–|–|5,772|5,598|5,787|3,379|3,973|15,819|5,959|||
||**68,496**|**–**|**–**|**25,325**|**27,576**|**26,156**|**14,901**|**19,570**|**77,925**|**29,355**|**8,006**<br>**297,310**<br>268<br>**9,373**<br>91<br>**3,175**<br>182<br>**6,365**<br>40<br>**1,389**<br>56<br>**1,969**<br>1,097<br>**41,440**|246,948<br>10,597<br>2,725<br>7,997<br>3,421<br>1,753<br>30,467|
||||||||||||||
||2,294|–|–|596|924|685|358|655|2,610|983|||
||777|–|–|202|313|232|121|222|884|333|||
||1,558|–|–|405|627|465|243|445|1,772|668|||
||340|–|–|88|137|102|53|97|387|146|||
||482|–|–|125|194|144|75|138|548|207|||
||9,384|–|–|3,775|3,778|3,814|2,213|2,681|10,676|4,022|||
||**14,835**|**–**|**–**|**5,191**|**5,973**|**5,443**|**3,062**|**4,239**|**16,878**|**6,358**|**1,734**<br>**63,712**|56,961|
||||||||||||**9,740**<br>**361,021**|303,908|
||**83,331**|**–**|**–**|**30,516**|**33,549**|**31,598**|**17,963**|**23,809**|**94,802**|**35,713**|||
||||||||||||15,788||
||51,554|–|–|46,730|23,844|48,178|11,162|24,166|60,576|21,910|||



Alcohol Change UK  |  Annual Report 2022-23 



**41** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

Cost of raising funds Charitable activities 

## **7b. Analysis of support and governance costs (prior year)** 

|Finance<br>Office and general<br>management<br>IT, internet and telephones<br>HR and other professional fees<br>Buildings and premises<br>**Support costs**<br>Audit fees<br>Insurance<br>Legal advice<br>Board and committee meetings<br>Constitutional and<br>statutory needs<br>Strategic management<br>**Governance costs**<br>**Total expenditure 2022**|Donations and<br>legacies<br>£|Investment<br>management<br>costs<br>£|Leasehold<br>Property<br>impairment<br>£|Research and<br>innovation<br>£|Engagement<br>£|Policy and<br>influencing<br>£|Culture<br>change<br>£|Information<br>and advice<br>£|Behaviour<br>change<br>£|Improving<br>alcohol<br>treatment<br>£|Alcohol<br>at work<br>£<br>**2022**<br>**Total**<br>**£**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||13,667|–|–|11,670|6,321|12,234|2,555|6,406|16,059|5,808|4,185<br>**78,906**<br>1,310<br>**27,580**<br>2,419<br>**47,088**<br>1,416<br>**28,991**<br>3,460<br>**64,383**|
||4,276|–|–|4,902|1,978|4,765|1,503|2,005|5,025|1,817||
||7,897|–|–|7,389|3,653|7,553|1,839|3,702|9,279|3,356||
||4,622|–|–|4,943|2,138|4,885|1,425|2,167|5,431|1,964||
||11,298|–|–|9,281|5,225|9,839|1,906|5,296|13,275|4,802||
||**41,761**|**–**|**–**|**38,186**|**19,314**|**39,275**|**9,229**|**19,575**|**49,069**|**17,748**|**12,789**<br>**246,948**<br>588<br>**10,597**<br>151<br>**2,725**<br>444<br>**7,997**<br>190<br>**3,421**<br>97<br>**1,753**<br>1,529<br>**30,467**|
|||||||||||||
||1,920|–|–|1,428|888|1,560|240|900|2,256|816||
||494|–|–|367|228|401|62|231|580|210||
||1,449|–|–|1,078|670|1,177|181|679|1,703|616||
||620|–|–|461|287|504|77|291|728|263||
||318|–|–|236|147|258|40|149|373|135||
||4,992|–|–|4,974|2,309|5,002|1,333|2,340|5,866|2,122||
||**9,793**|**–**|**–**|**8,544**|**4,529**|**8,902**|**1,933**|**4,590**|**11,507**|**4,162**|**2,999**<br>**56,961**|
||||||||||||**15,788**<br>**303,908**|
||**51,554**|**–**|**–**|**46,730**|**23,844**|**48,178**|**11,162**|**24,166**|**60,576**|**21,910**||



Alcohol Change UK  |  Annual Report 2022-23 



**42** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **8a. Grant making (current year)** 

|||||||
|---|---|---|---|---|---|
|At the start of the year<br>Awarded in year<br>Paid in the year<br>Grants cancelled<br>At the end of the year<br>Falling due within one year<br>Falling due after more than one year<br>Reconciliation of expenditure:<br>Awarded in year<br>Grants cancelled<br>Grants refunded<br>At the end of the year<br>**. Grant making (prior year)**<br>At the start of the year<br>Awarded in year<br>Paid in the year<br>Grants cancelled<br>At the end of the year<br>Falling due within one year<br>Falling due after more than one year<br>Reconciliation of expenditure:<br>Awarded in year<br>Grants cancelled<br>Grants refunded<br>At the end of the year|Small grants<br>£|Research and<br>development grants<br>£|Studentship<br>grants<br>£|**2023**<br>**£**|2022<br>£|
||–<br>192,666<br>–<br>**192,666**<br>269,709<br>–<br>–<br>–<br>**–**<br>–<br>–<br>(112,819)<br>–<br>**(112,819)**<br>(65,446)<br>–<br>–<br>–<br>**–**<br>(11,596)|||||
||–<br>79,847<br>–<br>**79,847**<br>192,666|||||
||–<br>79,847<br>–<br>**79,847**<br>192,666<br>–<br>–<br>–<br>**–**<br>–|||||
||–<br>–<br>1,000<br>**1,000**<br>–<br>–<br>–<br>**–**<br>–<br>(3,000)<br>–<br>**(3,000)**<br>–<br>(3,000)<br>1,000<br>**(2,000)**<br>Small grants<br>£<br>Research and<br>development grants<br>£<br>Studentship<br>grants<br>£<br>**2022**<br>**£**<br>1,452<br>268,257<br>–<br>**269,709**<br>–<br>–<br>–<br>**–**<br>(1,028)<br>(64,419)<br>–<br>**(65,446)**<br>(424)<br>(11,172)<br>–<br>**(11,596)**<br>–<br>192,666<br>**–**<br>**192,666**<br>–<br>192,666<br>–<br>**192,666**<br>–<br>–<br>–<br>**–**<br>–<br>–<br>–<br>**–**<br>(424)<br>(11,172)<br>–<br>**(11,596)**<br>–<br>(388)<br>–<br>**(388)**<br>(424)<br>(11,560)<br>–<br>**(11,984)**|||||



## **8b. Grant making (prior year)** 

Full details of grants paid during the year and outstanding at the year end are listed in Appendix 1 to the Financial Statements. 

## **Grants to individuals (studentship grants)** 

The grants covered course fees and, in some instances, included maintenance and other allowances on an agreed scale. 

Alcohol Change UK  |  Annual Report 2022-23 



**43** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **9. Net income/(expenditure) for the year** 

This is stated after changing/(crediting): 

|**Net income/(expenditure) for the year**<br>This is stated after changing/(crediting):|||||||
|---|---|---|---|---|---|---|
|||||**2023**|2022||
||||||Re-stated||
|||||**£**|£||
|Depreciation||||**34,721**|44,152||
|Amortisation_(note 15, accounting policy note 1 (j) )_||||**69,081**|48,536||
|Operating lease rentals payable||||**2,761**|–||
|Operating lease rentals receivable||||**(31,752)**|(53,415)||
|Auditor’s remuneration (excluding VAT)|||||||
|Audit||||**9,093**|6,950||
|Other services||||**280**|–||



Prior to 1 April 2022 software development costs were included within expenditure as incurred. Due to a change in accounting policy during 2022-23, software development costs incurred from April 2018 to date have been capitalised and are now amortised over a five year period, on a straight line basis. The 2022 results have therefore been re-stated to reflect this (see accounting policy note 1 (j) ). 

## **10. Analysis of staff costs, board of trustees’ remuneration and expenses, and the cost of key management personnel** 

Staff costs were as follows: 

|Staff costs were as follows:|||||||
|---|---|---|---|---|---|---|
|||||**2023**|2022||
|||||**£**|£||
|Salaries and wages||||**853,126**|653,248||
|Redundancy and termination costs||||**–**|22,747||
|Social security costs||||**89,916**|68,488||
|Employer’s contribution to defined contribution pension schemes||||**47,251**|50,973||
|||||**990,293**|795,456||
|The following number of employees received employee benefits (excluding employer’s NIC and pension costs) during the year between:|||||||
|||||**2023**|2022||
|||||**No.**|No.||
|£90,000 – £99,999||||**1**|–||
|£80,000 – £89,999||||**–**|1||
||||||||



During the year, the charity’s key management personnel comprised of the chief executive officer and directors. The total employee benefits (including employer pension contributions and employer national insurance) of the key management personnel from 1 April 2022 to 31 March 2023 were £387,822 (2022: £343,830). 

There were no termination payments were made in the year (2022: £22,747), and none were outstanding at the year end (2022: £3,722). Termination costs are recognised in full as an expense on the statement of financial activities. 

Trustees received reimbursed travel expenses of £396 (2022: £nil). 

Grant funding received for projects in which trustees or directors are involved is disclosed in Note 12 (Related Party Transactions). 

Alcohol Change UK  |  Annual Report 2022-23 



**44** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **11. Staff numbers** 

The average number of employees (head count based on number of staff employed) during the year was 21 (2022: 17). 

The average monthly number of full-time equivalent employees (including part-time staff) during the year was: 

|Raising funds<br>Research and innovation<br>Engagement<br>Policy and influencing<br>Culture change<br>Information and advice<br>Behaviour change<br>Improving alcohol treatment<br>Alcohol at work<br>Marketing and communication<br>Support functions, management and governance||||**2023**<br>**FTE**|2022<br>FTE|
|---|---|---|---|---|---|
|||||**3.3**<br>2.5<br>**1.8**<br>2.1<br>**1.3**<br>2.4<br>**1.8**<br>0.5<br>**0.9**<br>0.7<br>**0.8**<br>0.9<br>**3.3**<br>2.1<br>**1.7**<br>0.7<br>**0.5**<br>0.8<br>**2.0**<br>0.0<br>**2.5**<br>2.7||
|||||**19.9**<br>15.4||
|||||||



Alcohol Change UK  |  Annual Report 2022-23 



**45** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **12 Related party transactions (current year)** 

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 

Of the grants paid during the year, the following trustees, directors and/or associates have been involved in projects and, during the course of the project, they or their unit have received funding from the institution to which the grant was made. The details are as follows: 

|AdFam – Support and development work of the AFA:<br>Vivienne Evans, is a Trustee at ACUK and CEO at AdFam<br>**Paid in year**<br>**Outstanding at year-end**<br>The following payments have been made, all at arms’ length, to persons related to employees:<br>**Paid in year**<br>Short Term Office Support Assistant, for period 1 August to 12 August 2022, a now ex-employee (related to the CEO)<br>Short Term Data analysis and reporting work, for period 2 August to 26 August 2022, a now ex-contractor (related to the ex-Director of<br>Communications and Marketing)<br>**Outstanding at year-end**<br>Short Term Office Support Assistant, for period 1 August to 12 August 2022, a now ex-employee (related to the CEO)<br>Short Term Data Analysis and reporting work, for period 2 August to 26 August 2022, a now ex-contractor (related to the ex-Director of<br>Communications and Marketing)<br>The following value of leaving gifts been made, all at arms’ length, to Trustees on their leaving the Charity:<br>**Paid in year**<br>**Outstanding at year-end**<br>**13**<br>**Taxation**|**2023**<br>**£**<br>2022<br>£<br>**10,000**<br>10,000|
|---|---|
||**–**<br>–|
||**872**<br>–<br>**265**<br>–|
||**1,137**<br>–|
||**–**<br>–<br>**–**<br>–|
||**–**<br>–|
||**83**<br>–|
||**–**<br>–|
|||



The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

Alcohol Change UK  |  Annual Report 2022-23 



**46** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **14.   Tangible fixed assets** 

||||||||
|---|---|---|---|---|---|---|
|**Cost**<br>At the start of the year<br>Additions in year<br>At the end of the year<br>**Depreciation**<br>At the start of the year<br>Charge for the year<br>At the end of the year<br>**Net book value**<br>**At the end of the year**<br>At the start of the year|Freehold land<br>£|Leasehold<br>property<br>£|Furniture &<br>fixtures<br>£|Office<br>equipment<br>£|Software<br>£|**Total**<br>**£**|
||39,500<br>1,244,556<br>27,546<br>34,483<br>11,954<br>**1,358,039**<br>–<br>–<br>–<br>6,406<br>–<br>**6,406**||||||
||39,500<br>1,244,556<br>27,546<br>40,889<br>11,954<br>**1,364,445**||||||
||–<br>169,556<br>27,546<br>24,370<br>8,423<br>**229,895**<br>–<br>23,889<br>–<br>7,704<br>3,128<br>**34,721**||||||
||–<br>193,445<br>27,546<br>32,074<br>11,551<br>**264,616**||||||
||39,500<br>1,051,111<br>–<br>8,815<br>403<br>**1,099,829**||||||
||39,500<br>1,075,000<br>–<br>10,113<br>3,531<br>**1,128,144**||||||
||||||||



All of the above assets are used for charitable purposes. 

## **15.   Intangible fixed assets** 

||||
|---|---|---|
|**Cost**<br>At the start of the year<br>Additions in year<br>At the end of the year<br>**Amortisation**<br>At the start of the year<br>Charge for the year<br>At the end of the year<br>**Net book value**<br>**At the end of the year**<br>At the start of the year|**2023**<br>**£**|2022<br>Re-stated<br>£|
||**242,680**<br>172,120<br>**102,724**<br>70,560||
||**345,404**<br>242,680||
||**112,208**<br>63,672<br>**69,081**<br>48,536||
||**181,289**<br>112,208||
||**164,115**<br>130,472||
||**130,472**<br>108,448||



Prior to 1 April 2022 software development costs were included within expenditure as incurred. Due to a change in accounting policy during 2022-23, software development costs incurred from April 2018 to date have been capitalised and are now amortised over a five year period, on a straight line basis. The 2022 results have therefore been re-stated to reflect this ( _see accounting policy note 1 (j)_ ). 

Alcohol Change UK  |  Annual Report 2022-23 



**47** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

|**Investment property**<br>Fair value at the start of the year<br>Revaluation during the year<br>Fair value at the end of the year<br>**Listed investments**<br>Investments are included at their market value.<br>Fair value at the start of the year<br>Additions at cost<br>Disposal proceeds<br>Net (loss)/gain on change in fair value<br>**Historic cost**<br>Investments comprise:<br>**Managed Fund**<br>COIF Charities Ethical Investment Fund Income – 3,079,121.57 Units<br>**Fixed Interest:**<br>Corporate bonds and British Government stocks<br>Equities<br>Property<br>Alternative assets|**2023**<br>**£**<br>2022<br>£|**2023**<br>**£**<br>2022<br>£|
|---|---|---|
||**10,522,409**<br>10,517,112<br>**9,826,711**<br>1,199,657<br>**(11,283,699)**<br>(1,753,664)<br>**(381,067)**<br>559,303||
||**8,684,354**<br>10,522,409||
||||
||**8,838,376**|7,892,280|
||**2023**<br>**£**|2022<br>£|
||**8,684,354**|–|
||**–**<br>1,433,936<br>**–**<br>6,689,725<br>**–**<br>1,193,671<br>**–**<br>1,205,077||
||**–**<br>10,522,409||
||||
||**2023**<br>**£**|2022<br>£|
||**501,000**<br>**95,625**|701,000<br>(191,000)|
||**605,625**|510,000|
||||
||een tangible fixed assets and investment<br>w five-year lease agreement effective from 6<br>he property being unoccupied, the previous||



## **16.   Listed investments** 

## **17. Investment property** 

The investment property comprises the basement and courtyard of the charity’s head office at Swinton Street, London. The purchase price was attributed between tangible fixed assets and investment property in proportion with the fair value at the year end. The property was last valued on 31 March 2023 by the Charity’s Treasurer, based on the property’s new five-year lease agreement effective from 6 November 2022. In 2022, the property was valued on 30 March 2022 by Strettons, Chartered Surveyors and Property Consultants: this valuation was based on the property being unoccupied, the previous five-year lease agreement having ended on 6 April 2022 when the existing tenants vacated, with no potential new lessees identified. 

Alcohol Change UK  |  Annual Report 2022-23 



**48** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **18. Debtors** 

|**Debtors**||||||
|---|---|---|---|---|---|
|||||**2023**|2022|
|||||**£**|£|
|Equity interest and dividends declared but not yet received||||**70,470**|55,730|
|Trade debtors||||**209,935**|90,840|
|Other debtors||||**1,130**|–|
|Prepayments and accrued income||||**68,880**|31,287|
|||||**350,415**|177,857|



local authorities near the year end. Some of these invoices related to the next financial year 2023-24, hence there is a corresponding increase in Deferred Income 

_(see note 19)_ . 

|||||||
|---|---|---|---|---|---|
|Equity interest and dividends declared but not yet received<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income||||**2023**<br>**£**|2022<br>£|
|||||**70,470**<br>55,730<br>**209,935**<br>90,840<br>**1,130**<br>–<br>**68,880**<br>31,287||
|||||**350,415**<br>177,857||
|||||ing and consultancy projects which was agreed with<br>d Income_(see note 19)_.||
|**Creditors: amounts falling due within one year**<br>Trade creditors<br>Taxation and social security<br>Other creditors<br>Deferred income<br>Accruals<br>Grants payable (_see note 8_)<br>Movements in deferred income:<br>At the start of the year<br>Deferred during the year<br>Released during the year<br>At the end of the year||||**2023**<br>**£**|2022<br>£|
|||||**83,799**<br>148,245<br>**66,953**<br>19,452<br>**5,737**<br>3,478<br>**253,811**<br>85,905<br>**35,320**<br>46,055<br>**79,847**<br>192,666||
|||||**525,467**<br>495,802||
|||||**2023**<br>**£**<br>2022<br>£||
|||||**85,905**<br>63,731<br>**253,811**<br>85,905<br>**(85,905)**<br>(63,731)||
|||||**253,811**<br>85,905||
|||||||



## **19. Creditors: amounts falling due within one year** 

Deferred income relates to training and consultancy fees received in advance of delivery of the services. 

Alcohol Change UK  |  Annual Report 2022-23 



## **49** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **20a. Movements in funds (current year)** 

||||||||
|---|---|---|---|---|---|---|
|**Restricted funds:**<br>Welsh Government<br>Welsh Government (BL Work in Wrexham and Flintshire)<br>**Total restricted funds**<br>**General funds**<br>**Total funds**<br>**Movements in funds (prior year)**<br>**Restricted funds:**<br>Welsh Government<br>Welsh Government (BL Work in Wrexham and Flintshire)<br>Kyowa Kirin Ltd (Annual Conference)<br>Kyowa Kirin Ltd (Improving Alcohol Treatment)<br>**Total restricted funds**<br>**General funds**<br>**Total funds**|At 1 April 2022<br>£|Prior Year<br>Adjustment<br>(_note 1 (j)_)<br>£|Income<br>£|Expenditure<br>£|Gain/(Losses)<br>£|**At 31 March**<br>**2023**<br>**£**|
||–<br>–<br>150,936<br>(150,936)<br>–<br>**–**<br>1,200<br>–<br>–<br>–<br>–<br>**1,200**||||||
||1,200<br>–<br>150,936<br>(150,936)<br>_<br>**1,200**||||||
||12,613,588<br>–<br>1,076,728<br>(1,681,022)<br>(285,442)<br>**11,723,852**||||||
||12,614,788<br>–<br>1,227,664<br>(1,831,958)<br>(285,442)<br>**11,725,052**||||||
||||||||
||At 1 April 2021<br>£<br>Prior Year<br>Adjustment<br>(_note 1 (j)_)<br>£<br>Income<br>£<br>Expenditure<br>£<br>Gain/(Losses)<br>£<br>**At 31 March**<br>**2022**<br>**Re-stated**<br>**£**||||||
||–<br>–<br>150,936<br>(150,936)<br>–<br>**–**<br>–<br>–<br>11,568<br>(10,368)<br>–<br>**1,200**<br>–<br>–<br>3,000<br>(3,000)<br>–<br>**–**<br>–<br>–<br>2,340<br>(2,340)<br>–<br>**–**||||||
||–<br>–<br>167,844<br>(166,644)<br>–<br>**1,200**||||||
||13,172,004<br>108,448<br>843,803<br>(1,878,969)<br>368,303<br>**12,613,588**||||||
||13,172,004<br>108,448<br>1,011,647<br>(2,045,613)<br>368,303<br>**12,614,788**||||||



## **20b. Movements in funds (prior year)** 

2022 expenditure has been re-stated to reflect the change in accounting policy to capitalise software development costs and amortise over a 5 year period ( _Accounting Policies Note 1 (j)_ ). The prior year adjustment of £108,448 adjusts funds brought forward reserves at 1 April 2021 to reflect this change in accounting policy for software development costs incurred between April 2018 to March 2021. 

Alcohol Change UK  |  Annual Report 2022-23 



**50** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **20c. Purposes of restricted funds** 

Restricted funds comprise income which the charity can only use in accordance with terms set out in a written agreement with the original donor or funder. Projects which received funding in this way in 2022-23 are shown below: 

The Welsh Government grant was to support the training and consultancy project to help services in two Welsh local authority areas to work more effectively with vulnerable alcoholdependent drinkers. 

The Welsh Government grant is supporting delivery of the ‘Working Together to Reduce Harm, Substance Misuse Delivery Plan’, including raising awareness of alcohol misuse issues across Wales and campaigning for an effective alcohol policy and improved services for people whose lives are affected by alcohol-related problems. 

## 

## 

At 31 March 2023, the charity had the following annual commitments under non-cancellable operating leases: 

||**mmitments**<br>arity had the following annual commitments under non-cancellable|**mmitments**<br>arity had the following annual commitments under non-cancellable|**mmitments**<br>arity had the following annual commitments under non-cancellable|**mmitments**<br>arity had the following annual commitments under non-cancellable|
|---|---|---|---|---|
|Less than one year<br>One to five years<br>Over five years|**Office equipment**<br>**2023**<br>**£**<br>2022<br>£||**Property**<br>**2023**<br>**£**<br>2022<br>£||
||**629**<br>**2,518**<br>**747**|–<br>–<br>–|**2,450**<br>**2,501**<br>**–**|–<br>–<br>–|
||**3,894**|–|**4,951**|–|



## **22. Operating lease commitments receivable as a lessor** 

Amounts receivable under non-cancellable operating leases are as follows for each of the following periods (exclusive of VAT): 

||**a lessor**<br>ses are as follows for each of the|**a lessor**<br>ses are as follows for each of the|
|---|---|---|
|Less than one year<br>One to five years|**Property**<br>**2023**<br>**£**<br>2022<br>£||
||**38,660**<br>**152,089**|15,993<br>–|
||**190,749**<br>15,993||



The original tenancy agreement for the basement at 27 Swinton Street, London was for a five year period, starting from 11 August 2017. The charity was entitled to a fixed annual rental of £44,000 and reimbursement of service charges incurred for the year, which were variable. The original tenants vacated the property on 6 April 2022, therefore there were no service charges received for the period 7 April 2022 - 10 August 2022. 

A new tenancy agreement for the basement at 27 Swinton Street, London for a five year period was agreed commencing from 11 August 2017. The charity is entitled to a fixed annual rental of £38,000 and reimbursement of service charges incurred for the year, which are variable. New tenants commenced on 7 November 2022. Service charges received for the period 7 November 2022 - 31 March 2022 were £4,874. 

A new agreement for rental of desks on the ground floor at 27 Swinton Street, London for a 15 month period commenced on 20 February 2023. The charity is entitled to a fixed annual rental of £660. 

## **23. Legal status of the charity** 

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. 

Alcohol Change UK  |  Annual Report 2022-23 



**51** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **24a. Analysis of net assets between funds (current year)** 

||**een funds (current year)**|**een funds (current year)**|**een funds (current year)**|
|---|---|---|---|
|Tangible fixed assets<br>Intangible fixed assets<br>Investment properties<br>Investments<br>Net current assets<br>Long term liabilities<br>**Net assets at 31 March 2023**|Restricted<br>£|General<br>unrestricted<br>£|**Total funds**<br>**£**|
||–<br>–<br>–<br>–<br>1,200<br>–|1,099,829<br>164,115<br>605,625<br>8,684,354<br>1,169,929<br>–|**1,099,829**<br>**164,115**<br>**605,625**<br>**8,684,354**<br>**1,171,129**<br>**–**|
||**1,200**<br>**11,723,852**<br>**11,725,052**|||



## **24b. Analysis of net assets between funds (prior year)** 

||**een funds (prior year)**|**een funds (prior year)**|**een funds (prior year)**|
|---|---|---|---|
|Tangible fixed assets<br>Intangible fixed assets<br>Investment properties<br>Investments<br>Net current assets<br>Long term liabilities<br>**Net assets at 31 March 2022**|Restricted<br>£|General<br>unrestricted<br>£|**Total funds**<br>**(Re-stated)**<br>**£**|
||–<br>–<br>–<br>–<br>1,200<br>–|1,128,144<br>130,472<br>510,000<br>10,522,409<br>322,563<br>–|**1,128,144**<br>**130,472**<br>**510,000**<br>**10,522,409**<br>**323,763**<br>**–**|
||**1,200**<br>**12,613,588**<br>**12,614,788**|||



Alcohol Change UK  |  Annual Report 2022-23 



**52** |  Notes to the accounts 

## **Notes to the financial statements** 

For the year ended 31 March 2023 

## **Appendix 1: Grant commitments** 

|||||||
|---|---|---|---|---|---|
|**Research and Development Grants**<br>Grant Recipient<br>Grant Ref<br>University of Glasgow<br>2017 RI/100040<br>Manchester Metropolitan University<br>2020 NH/16<br>Sheffield Hallam University<br>2020 NH/20<br>Swansea University<br>2020 NH/26<br>University of Liverpool<br>2020 NH/31<br>**Small Grants**<br>Grant Recipient<br>Grant Ref<br>University of Sheffield<br>R 2016/02<br>University of Sheffield<br>Dry January®<br>**Total Grants**|At 1 April<br>2022<br>£<br>Awarded in<br>year<br>£<br>De-committed<br>in the year<br>£<br>Payment<br>made<br>£<br>**At 31 March**<br>**2023**<br>**£**<br>12,371<br>–<br>–<br>–<br>**12,371**<br>48,609<br>–<br>–<br>(32,406)<br>**16,203**<br>36,346<br>–<br>–<br>(24,231)<br>**12,115**<br>32,500<br>–<br>–<br>(16,250)<br>**16,250**<br>62,841<br>–<br>–<br>(39,932)<br>**22,908**|||||
||192,666<br>–<br>–<br>(112,819)<br>**79,847**|||||
||At 1 April<br>2022<br>£|Awarded in<br>year<br>£|De-committed<br>in the year<br>£|Payment<br>made<br>£|**At 31 March**<br>**2023**<br>**£**|
||–<br>–<br>(3,000)<br>3,000<br>**–**|||||
||–|1,000|–|(1,000)|**–**|
||–|1,000|(3,000)|2,000|**–**|
||192,666<br>1,000<br>(3,000)<br>(110,819)<br>**79,847**|||||
|||||||
|||||||



Alcohol Change UK  |  Annual Report 2022-23 



## **53** |  Officers and contacts 

**Alcohol Change UK is the operating name of Alcohol Research UK** . Its principal governing document is its Memorandum and Articles of Association. It incorporates the assets of Alcohol Concern which had the Charity Commission number 291705, with which it merged on 31 March 2017, and which was removed from the Charity Commission register on 23 January 2018. 

Registered office and operational address: 27 Swinton Street, London, WC1X 9NW 

**Company no.** 07462605 (England and Wales) **Charity no.** 1140287 

**Trustees** 1 April 2022 to 30 October 2023. ( _Italics_ = stood down, **bold** = joined in the financial year, underlined = joined since 1 April 2023.). See our website for more. 

_Fiyaz Mughal, OBE_ to 27 March 2023 Prof Isabelle Szmigin 

Chair to 27 March 2023 Chair from 27 March 2023, Chair of Research and Policy sub-committee from 1 April 2022 to 27 March 2023 

Adam Uttley Vivienne Evans _Gareth Harkin_ to 5 December 2022 

Treasurer, Chair of Finance, Audit, Investment and Risk (FAIR) sub-committee 

Vice-Chair and Chair of Governance and People (GP) sub-committee Chair of Income and Impact Development (IID) sub-committee until 5 December 2022 

|Dr Emmert Roberts||
|---|---|
|**Fiona Cumberland**|from 3 October 2022|
|Mike Bellamy||
|Dr Emily Finch||



Chair of Research and Policy (RP) sub-committee from 27 March 2023 Chair of Income and Impact Development sub-committee from 14 December 2022 

Member of FAIR, GP and IID sub-committees 

Member of RP sub-committee, Member of Strategy Working Group Member of FAIR sub-committee Member of IID sub-committee Member of FAIR and RP sub-committees 

_Dr Will Haydock_ to 23 May 2022 _Professor Antony Moss_ to 25 September 2023 **Hannah Grummett** from 3 October 2022 **Mick Urwin** from 3 October 2022 Helen Chang from 30 October 2023 Herdeep Dosanjh from 30 October 2023 Jeremy Joseph from 30 October 2023 Raveena Dhadwal from 30 October 2023 

Member of GP and RP sub-committees, Member of Strategy Working Group Member of IID sub-committee Member of FAIR sub-committee Member of RP sub-committee Member of GP sub-committee 

**Executive team** from 1 April 2022 to 30 October 2023. (Team members in _italics_ left Executive Team, in **bold** joined it, during the year.) 

Dr Richard Piper Chief Executive Officer Andrew Misell Director, Wales Office Danielle Houliston Director of Fundraising and Engagement Jenni G Bradshaw Head of Office, People and Governance Ailar Hashemzadeh Director of Research and Public Affairs _Envere Gllogjani_ Head of Finance to 18 January 2023 **Sonali Xavier** Head of Finance from 19 January 2023 _Emily Hamilton_ Director of Marketing and Communications to 23 August 2023 **Joe Marley** Director of Marketing and Communications, from 4 September 2023 

**Members of the Expert Advisory Panel, 1 April 2022 to 30 October 2023** 

Nile Amos Expert by Experience Tim Barclay Expert by Experience Sally Beaven Expert by Experience Ms Claire Brown Editor, Drink and Drug News Professor Simon Coulton 

Professor for Health Service Research, Centre for Health Service Studies, University of Kent 

Dr Matt Egan Associate Professor, London School of Hygiene and Tropical Medicine Dr Qulsom Fazil Lecturer, University of Birmingham Professor Matt Field Professor of Psychology, University of Sheffield Professor Elizabeth Gilchrist Institute of Health and Society, University of Worcester Professor Elizabeth Hughes University of Huddersfield and South West Yorkshire Partnership Dr S Vittal Katikireddi Senior Clinical Research Fellow, University of Glasgow Dr Hilda Laughran Associate Professor in the School of Social Policy, Social Work and 

Associate Professor in the School of Social Policy, Social Work and Social Justice, University College, Dublin 

## Professor 

Dorothy Newbury-Birch Janet Ruane Dr Jeremy Segrott Zoe Swithenbank 

Professor of Alcohol and Public Health Research, Teesside University Expert by Experience Research Fellow in Public Health, DECIPHer Centre, Cardiff University Expert by Experience 

Lord Clive Brooke of Alvethorpes 

**Patron** Lord Clive Brooke of Alvethorpes **Ambassadors** Catherine Gray, Caggie Dunlop, Millie Gooch, Dave Wilson, Fraser Franks, Jay Motty, Jasmin Spark, Fiyaz Mughal, Adrian Chiles, Daniel James Henry, Michael Sargood, Michael Singh **Auditor** Haines Watts, Old Station House, Station Approach, Swindon, Wiltshire, SN1 3DU **Bankers** CAF Bank Ltd, King’s Hill, West Malling, Kent, ME19 4TA **Investment managers** Investec Wealth and Investment Limited 2 Gresham Street, London, EC2V 7QN to 8 August 2022 CCLA, One Angel Lane, London EC4R 3AB from December 2021 **Solicitors** Bates Wells & Braithwaite London LLP 2-6 Cannon Street, London, EC4M 6YH **Digital partners** Cheeky Munkey (IT provision) cheekymunkey.co.uk Rareloop (app developer) rareloop.com Amito (app hosting) amito.com Access (CRM provider) theaccessgroup.com 

Alcohol Change UK  |  Annual Report 2022-23 



improve the health and happiness of 




Alcohol Change UK, 27 Swinton Street, London WC1X 9NW 020 3907 8480, contact@alcoholchange.org.uk, www.alcoholchange.org.uk 

Alcohol Change UK is the operating name of Alcohol Research UK. Registered office 27 Swinton Street, London WC1X 9NW. Registered charity number 1140287. Company limited by guarantee in England and Wales number 07462605.