Charity regisiration number.. 1159334 Narconon United Kingdom Annu31 Report and Financial Siatements for the Year Ended 31 December 2022
N*r¢onon Uniled Kingdom Reference and Administrativt Details TTu$¢ee5 M$ Heather Ann Rose Ms Muriel Claire Angius Mr Sam Builer Chxrity Registratio# Number 1159334 Prancipal orrice 4Y44 Copthorne Rc Felbridge East Grinstead We51 Sussex PH19 2NS IndepeDdeni EAarniner Grant Seller5 Bank Court Manor Road Verwo( th)r5et BH316DY Page I
NAreonon United Kith£do Trustees. Report Th¢ trusi¢es their report with the fthancial sthkments of the charity for the yrnr ¢nded 31 December 2022. The financial sthtements have been prepared in wilh the accouniing 11¢1¢$ sel oul in TLOte5 to the accounts and eomply WiEh ihe charity's governing thument, the Charities Act 2011 and Ac¢ounling and Reporting by Charities." Sthiement of Recornmended Prdctice applicable to charities preparing th¢ir accounts in accord¥nte Wlth the Financial Reporting Standard 4ylicable in the UK and R¢publi¢ of Ir¢land published in October 2019. Objeetlves od •ctivltl Our principal purpose5 are.. To reforni and rehabiliiate persons who are for the being OT wlw have ai iy tim¢ been drug &Micts: To advance the education of ihe public anW(Y p¢r50ns who are or have been dependent wjon or affected by the use of dnEgs a1ul all matters relaiing to drug alm.kIl¢lltin in particular by lh¢ provision of advice. infonnation and support. Ensuring our wLYk delivers Lwr aims: We review our aims. objettiv¢5 arml activiiies each year. This review looks ai wh we achieved and the tcomes of our work in th¢ previous year. The review look5 at the w¢e>s of ¢ach key activity and the benefit5 they have brought to those groups ofpeople we are set to help. The T¢view also helps us ensure our aim, obj¢ttive5 and auivities remained focused on our staled purposes. We have refetred the guida¢ u)ntain¢d in the Chariry Commission's generdl guidance public benefil when reviewing our aim and objectives and in planning our fiJDJre aaivilies. In particular, the irustees consider how planned activities will contritut¢ to th¢ aims attd objectives they have set. Public Ixnefil The truslee5 confirrn that ihey have cornplied with the requiremthts of secti(41 17 of the Charilies Aet 201110 have due regard io the public benefit guidance pllbli5hed by the (Jrity commissi1 for England and Wales. Athievements per(ornawc¢ W¢ seek io rehabilitate subsiaD¢e misus¢TS. W)vide dru8 educ1( within ihe greattt communities of the United Kingdom io emwwer individual$ to make posiiive choices and not fall inlo the pitfalls of dwg and alcohol abuse and irain specialist staff in ihe delivery of the NarConl abstine¢ based programme. These provide signifieani benefits to the publi¢. IK¥th diredty and I11Cty Narconon United Kingdom Tecognises that our contithued exisnce depend5 on providing services of high quality and which mttt the subst2rKe misu%e¢s neeth. This involves our commitment to provide a reliable servic¢ wilh a quick and authoritative response io meei ihe needs of our student5. To gain ftrst-hand experience a5 to how our setvice is experienced by our Studen Narcon(ffi United Kingdom uses a Routine Outcome Monitoring (ROM) system thrigI)l the and up lo ewo years following the programme ornpleiion. A rand¢)m sampling anatysis of the ROM over five yS inclusive of 2022 showed that the majority of the stydent5 completing the pro8ramme at our ctntre remain dnbg free. This level of so¢S5ful outcome puts us amongsi ih¢ fflost successful drug rehabilitati( ctrttres in the world. The TTUStecs are also aware that f every individual rehabilitated from drugs or alcohol then goes on lo atTecl the lives of iheir immediate family. friends and as50ciaies. Page 2
Narconon Uniled Kingdom Trustees. Report (eontinued) Senior managers and all siatT are able io clearly express the value 5yStern of Narconon and to effectively c(mimunicaie this through theii personal atieniion. per%isience and direct intervention. This emphasis on values is clearly illustrnied in Nartonon's goal, which is to deliver h rehabilitation programme, which nol only ge15 a Si8nifitani pereentage of srndents off drugs or alcohol. but also give5 them back control of their life. Narconon is an evidenceknsed approach. developed over four decades. After compleiing drng free wiihdrawal, .here ihe student receives 24-hour supervision and assistsnce Whe needed and supervision and, dependeni on medical approval, they then do the detoxificalion progrdmme. This includes sauna. exeISe and nuiririon io help reduce Craving. cleanse the body and impmve health. The remainder of ihe programme consisis exercises within rive learning modules. each with a purpose. expecied ouicome. and iypical duraiion bui specifically geared to each individual care plan. These sieps fosier mOtiv10n for change w,hile managing aiiendant pain1 responses io change. teach the person coping skills. reinforce conilngeY awarenes& and promote enduring posiiivity. S¢aff Iraining is based on person-centred care. Each studenl has a detailed care plan which 15 moniiored against each module completion. This allows the Sent lo stt what progress they are making as ihey go through rhe progr8nime. Some students have low literacy skills. In these situation%. they have en given a staff member tD work wilh them on a one to one basis. In the course loom coutse supuvisors are skilled irt the dettttion of barriers io swdy and lW io help (he Mudertt. Staff members were trnined in differeni protected chardCter15ties, which require differeni needs. Over ihe year we continued to eonnect the NarcotM)n progrdTnrne with Folicy and practice lo beiier the live5 of Students, their families and their wider community adversely impacied by subslance use and addiction. Our Yision through our eontinued aims and objectives 15-. lasting solutions that free individuals and communities from ihe devastatii)n of substance use and addiction. We aTe pkased to have a skilled muki-disciplinary ieam who have adawed well io a challenging year of change. They have successfully delivered the Narconon programme lo a range of service users from different eihnic and culturally diveTse gTOUPS. Externally M'e have suppK)ned people with drug or alcohol issues and have delivered various types of ireatment rdnging from basic advice and infomialion lo s¢threa iniervenlions. A number of people pfirtieipated in the Narnonfrh protrammt ith the year. Here re some of the ijut-comes from those who graduated the progrmAbe: "I will ireasure these teachings alM)ui how to cultiY3ie a joyful life. one guided and driven by integrity. Now that l know ihe way and see thai these things are noi complicated 01 abstrnci bui have SiTnple steps and guidelines I have greai injsi I can live a life thai I can be woud of. am very gratefvl to NarcoRon for all the kind and cwing staff who have facilitated and helped me innumerdble way5. 1 hav¢ rompld¢ trysl in this plK¢. th¢ peijple and the proces5 that happens heTe." "l arrived at Narconon on a dark, cold. wet and windy December evening. "l Tememlxr one of the Sludenis meetIg me outside. I was a little anxious. ye5. -15tart¢d in Withdrawal for a couple of nighis t*fore being allowed inlo the main cenlre. and ihen 'Bang.- was okaved io Start Tny detox with another student. Man, Ihal M'a5 som¢ journey. S hours a day in the sauna (with br¢aks). I had so much fun. w¢ had fiv¢ stag¢5 10 complete wilh various viiamins and minera15 taken daily. I forgol whal it was lik¢ to b¢"happy,' for 28 days, I lavghed. I sweaied, I ran. yes li was good. I feli amazing and then more wnazing. "Then, my iwin and I sianed Objeccives, li M'as challenging and somdhing l embraced. Yes. li had soThe crazy reactions on me mentally. and I lei oui a lot of inner Ihoughis- Ihey were flying out of my IKain frotn tnorning illl nighi. I helped my iwin. and he helped me. I buili a real connection wilh him, and we have a great understanding and friendship you cann(x bu).. l am noi saying il was easy. There were SOTne bunip} moment5 bui thaljust made our conneciion stronger. Page 3
Nareonon United Kingdom Tte¢s. Report (eontinued) "The staff at the centr¢ have Jlways done iheir best to assi51 The. #t tim¢s I did noi acklWIcdge this. as I travelled through the courK I 811Std il. "Nexi ihe classroom Teally cyened Up my thoughts.. Ups and Downs in Life, Personal Values and then Changing Conditions in Life. 'Yhese COUTse5 contain interesting and very usable theories and twls io carry you through in your joumty once you leave h¢re #nd embrnce your life. "l am a lucky boy I reflect on the people who are stuck or imwis(Mxd by addir¢ilXI... "This was a great experience. l Teflecl on the Twle who are stuck or imprisoned by th1110. il's a horrible plaee io be. l am a lucky boy. "Thanki to everyone who helped me. from family. stsff and sthts.- "We rne after the second week. and he k)oked like a differeni Fxrson already. His skin looked better. h¢ looked h¢althier, his eyes were bright.. . Everything s¢emed io have improved hugely lo wh he wès before... "While he was on th¢ programme. l just think he iarne a lot caimtt. a 14X more able to have a conversation with you. Beforehand you couldn'i even get Iwo words out of him. You were lucky if you wvld gel a conversation out of hitn. He Jusi became a much better person, we came afttt ihe secoNd week. and he looked like a different p¢r50n already. His skin looked better, he looked healthier. his eyes were bright. He just looked and sounded lik¢ a different person. and I would say his Ersonality was belter. much moTe lucid. Everything seemed to have improved hu8ely to what he was [orC. He was like a wreck when he came to you. He was unci)op¢rdlive and very distsnt and frnstrdting because Y( could never get to the bottom of anything with him becaus¢ ¢verything was so secretive of what he Yds thin& Our relationship is good now-l would say il's clos¢. "Narconon has helped him by getling him clean. But. what std out the most io me regarding our exp¢Ti¢nce with NaTconon wa5 t1) being at his lowest point ever when he fwsi caMee was a changed person when he came home. "The besi thing aboul my son now ihai he has completed the NarcOn wogramme is that he's just in a much belter place'S a mu¢h happier and healihier Peon.- loth¢r gf* N#reonon United Kinidom Gradllate "When l arrivtd I w&% terrif& after the first day here. I was ease as the staff really made me fetl comfortable, I feel immediately ai home. Wilh th¢ wogramme. my outlocth on myself completely turned around. I feli I was able to love myself. and throughout the progralntne. thai kind of grew gradually morc 2nd mor¢. "After New Lift Detox, I felt really gothj and feli thai I had handled th¢ Y$l¢al part of my drug athjiction. Once I was free of that I felt all of the things thai the drugs masked. they r4me back wilh a vengeance. Thtn through Objectives, I began io feel freer each day as I wogressed. By the e1 of Objeciives. I feli that the menial side of things had been handled. I was more able to live in the now. to experience life in the now. My mind was al ease. I began to slttp better and I'm beginning to enjoy my dreams again due lo a clean body and mind. After Life Skill4 I felt that all tht ihings I'd been hiding away from everyone and tying al)oui. had been handled loo, and as a re$uli. I had a resur8erhce of life. Graduati wa% a very special and emotnal time for rnyself and family, l am very to l¢ave because I fttl part of th¢ NJTconon famity. l am l(M)king forward to being able lo get back to life wi¢houi having lo resort to (knJ85--living a clean life. Page 4
“My proudest accomplishment is completing the programme and proving to myself that I can actually do it and also restoring my family’s trust in me. My relationship with my family is now a lot better, a hundred times better than what it was before. My favourite thing about being drug-free now is a clear head. I look forward to life every day. I wake up with an excitement about me as opposed to being worried about the day ahead. I feel more myself than I ever have.”
Financial review
The Trustees are reasonably satisfied with the Charity’s financial position at the end of the year taking into account that they had to implement certain changes during the course of the year to improve the delivery potential of the Charity and the continuing impact of COVID.
The Charity received a donation of £1,150 for the training of Narconon staff and also rehabilitation centre income of £158,817 for the running of the Charity. Expenditure totalled £167,797. This compares with income of £159,560 and expenditure of £182,096 in the prior year.
With the ongoing impact of COVID, the Trustees have engaged in researching additional fund raising avenues as well as personnel reviews with the view to bringing on board fresh ideas. With the support of Narconon Trust, the Trustees of the Charity have a reasonable expectation it will be able to be able to meet the expenditures from fees, grants and donations in the foreseeable future.
Policy on reserves
The Charity would normally expect to holds reserves derived from donations and grants and rehabilitation centre income. These would consist of restricted funds and unrestricted funds. However, the total of funds held at the 31[st] December was in a deficit of £31,773. Narconon United Kingdom has received assurance from Narconon Trust that Narconon Trust will provide further assistance to remove the deficit should it be needed.
The Board of Trustees in its current form, as it has been constituted from February 2024 onward, acknowledges awareness of the charity’s position in the financial year subsequent to that which is the subject of this report, and which unfortunately does not show the growth we would have hoped for the charity in that period. We are however sufficiently encouraged by more recent activities that we can be certain of a cash positive position as of the end of the current financial year (to Dec 2024), including through a board-level portfolio to secure grant funding and supporter donations to augment the established funding sources and thereby clear the extant deficit so the charity can invest more in servicing its present beneficiaries.
Principal funding sources
The activities of Narconon United Kingdom have been facilitated mainly by donations derived from the rehabilitation services provided, which is its principal funding source and with the assistance of Narconon Trust during the difficult COVID period. Narconon United Kingdom was able to continue servicing the community without having to seek government support.
Investment policy and objectives
.
The charity has the power to invest in any way the Trustees wish. The Trustees, having regard to the liquidity requirements of the Charity’s operations and to the reserves policy, will operate a policy of keeping available funds in interest bearing deposit accounts.
Structure, governance and management
Nature of governing document
The organization is a charitable unincorporated organization registered on 24 November 2014.
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N*r¢onon United Kingdom Trustees, Report (e•ntinued) ReeruitmeTrt and 4ppoin¢menl of trnstets New trnstees are appointed by ¢xi51ing trusiees. New trusttts w)dergo an orient#tLI)n sessioii to brief them on their legal (iTrligations under charity law. the contu)t of the memorandum #nd artieles of asso¢iaiion. the decision-making proce5s¢s. the tWSiT]e$5 plan al recent financial perfom)an¢e of the ¢harity. Organisational Itmtre The Tnlee5 are responsible f(w the thinistration and running of the 1VIlieS of the aTIty. Trusttts and orrKers The tTUStees Jnd serYin8 during the year and since the year end were a5 follows: TTusiees: Ms Heather Ann Rose Ms Muriel ClaiTe Angi MT Sarn Bvikr (ap)Inted 19 February 2024) The annual report was approved by ihe of the charity on .. and sigtsed on its behalf by.. Ms Heather Ann R(tse Trusiee Page 6
N4r¢onon United Kingdom Statement of Tn(ees, Responsibilities The trustees are responsible for preparirtg the trusiees, report and ihe financial statements in actordance with the United Kingdom ACconting Standards {Urtiied Kingdom Generalty Accepted Accounting Practice) and applicable law and regulÈti(bns. The law applicable (o charities requires the irusitts io prepare financial siaiemenis for each financial year whKh give a true and fair view of Ihe stale of affairs of Ihe charily and of ihe incoming resources and application of resources of ihe charity for that period. In preparing (hese financial sthiements. Ihe trusttts are required to.. select sui(able accounting policies and then apply them consi5teni]y' obsave ihe methods and princip1¢5 in the ChaTitie5 SORP; make judgemenis and estimates ihai are reasonable artd prudeni: sta(e wheiher applicable accounting standards have been followed. subject io any m*erial departures disclosed and explained in the financial ststemenis-. and prepare the finan¢ial statements on the going concern basis wiless it is inappropTiate to presume ihal the charity will continue in busine5S. The Irustees are respO5]ble for keeping proper accounting rewrds that di5clos¢ wilh reasonable accuracy al any time th¢ financial position of the charity and cnable thern to ensure that ihe financial slatements comply with the Charities Act 2011. the Charities (Account5 and Rewjrts) Regulalions 20D8. and thE provisions of (he ¢onstiLuli(Kh. The trustees are also resNJn5ible for safeguarding the se15 of the charity and hence for taking reasonable steps for the prevcntion and detection of fra1 and her irregularities. The irustees are responsible for the maintet)ance and lnieity of the corporate and financial infomiaiion included on ihe chariiable company's websiie. Legislation governing ihe preparaiion and dissemination of financial siaiemenis may differ from le8islaiion in oiher jurisdiciions. Approved by the trustces of the charity on .... .. . ... . atKI si8ned ils behalf by.. Ms Heailier Ann Rose TnCe Page 7
Narconon United Kingdom Jndep¢ndent Examiner's Report to the trust¢¢5 of Narconon United Kingdom I report to the Irllbt¢es my examination of the &collnts of Narconon United Kingdom for the year ended 31 DeLember 20?2. Respollsibilitie5 and basis of report A5 the charity, tTUStets of NarLonon Unit¢d Kingdom you are responsible for the prepardtion of the accounts in a¢tordanc¢ w'ith the requireinenls of the Chdfities Act 2011 {'the Act,). I report in respect of my exatnination of the N'arconon United Kingdom's accounts carried out under section 145 of the 201 l Act 2nd in carying out my eKanTrin2tion I have followed all the applicable Directions given bv the Charity Commi$5ion under section 145151(bl of th¢ Act. Independent examiner S 5tattment I have compleied mv examination. I confirm that no material matters have come tts tny attention in conn¢ction with the ¢xainination giving tn¢ cause to beli¢v¢ that in any material respeci". accountints records were not kept in respcet of Naroonon United Kingdom as required by section 130 of the Act- or 2. the acLLiunts do not accord with those records,. or 3. the a¢counts do not ¢ornply with the accounting requiremenls conceming the tomi and conteni of accounts set out in th¢ Charities {Accounts and Reports) liegulations 2008 oihei than any requ2Tement ihai the accounts giv¢ a 'Lrue and fair view. which is not a matier ¢on5idei¢d as part OL" an independent examknation. I have no concerns and have come across no oiher matters in connection with the examination to which atteDtion should be draw in this report in ordcr io enable a proper understanding of the accotjnts to be reached Siephen Sellers Institute of Chartered Accouniants in England and Wales Bank Court Manor Road Verwood Dorset BH316DY Date.. 12 Ap..1 2i2 Page 8
Nar¢onon United Kingdom StAtement of Financial Activities for tbe Year Ended 31 December 2022 UThrestri£ted funds Total 1022 Note lllcorne and Endowments from". Donations and legacies Other trading xLivilies Investment income 1.150 158,817 I,Iso 158,817 Tal income 159.969 159,969 Expenditure on: Raising Charitable aciiviiies Other expenditure (11,363) {152.291} (4,142) 111.363) (152.291) {4.142} Total expendhlur¢ (167,796) (167,796) Net expenditure (7,827) (7,827) Net movement in funds (7,827) (7,827) R¢coTh¢iliatioll of fund5 Total fwids brought forward 123,945) 23,945) Total funds carried forward 31,772 18 31772) Unrestricted funds Total 2021 Note Incotne and Endowments frorn: Donations and legacies Oiher trading aciiviiies Toial income 3,688 155.872 3,688 155,872 159.560 159.S60 Expenditure on: Raising fi]nds Charitable activities Other expenditure (12.078) (165.623) {4.395) (12.078) (165,623) (4.395) Total expenditure Nei expendilure (182.096} (182.096) (22.536) 122,536) Net movemenl in funds (22,536) (22,536) Reconciliation Df funds Total funds broughi foN'aid (1.410) 11.410) Total funds catTied forward 18 {23.946) (23,946) All of the eharity's aetiviLies derive fTom continuing operdtions during ihe above two periods. The noies on pages I l 10 18 forni an iniegTal part of ihese financial siaiemenis. Page 9
Narconon United Kingdom {Registration Dumber. 1159334) Balanee Sheet as at 31 Dttemb¢r 2022 2022 2021 Note Fbxed assets Tangible asse15 13 ,935 1.658 C•rret xssets Debtors Cash at bank and in h 14 15 7,304 20.424 10.440 21,647 27.728 32,087 Credltors: AMo¥nls falling due within oll¢ year Net current liabilities 16 161,435) 157.691) (33,707) (25,604) Net Ilabllities (23,946) Funds of the ehrity: Unrestrieted inco¢ rtAAds Ureric(ed fimds {31.772) (23,946) Tolxl f#nds (31,772) 123,946) Th financial stsiements on pages 9 10 18 were apwoved by the tnL8tees. and atIrIsed for issue on . and signed on their behalf by: Ms Heath¢r Ann Rose Trusiee The notes on pagts I I to 18 fomi an integral pan of ihese financial statements. Page 10
Nar¢onon United Kingdo Notes ¢0 the Financial Stat¢meDt$ for Ihe Year Ended 31 ikc¢mb¢r 2022 l poiieies Statement of tompliance The flnancial staternents have been prepared in accordance with the second edition of the Charities Statement of Reci)mmended Practice issued in Ociober 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charitie5 Act 2011. Basis of preparatio Narconon United Kingdom meets the definition of a public benefil entiiy under FRS 102. The accounis Irinancial statements) have been wepared under the historical c05t conveniion with iiems recognised at cosi or Irdnsaciion value unte5s otherwise stated in the relevani notel5) to these accounts. The functial currency of the charity 1$ GBP and is rounded io the neaTest £1. Going concern The tTUStees Consider that there are no material unccrtaintie5 alKJut the charity's ability to continlle as a going COTJcern. Income and eTrdowmeDts All intome 15 recognised in the Staternent of financial Activities once the charity has entitlement to the fund5, il is pmbable ihat ihe itic(Mne will be received and the #mount can be me&%uTed Teliabty. Donrtlloiis legacles Donations and legacies are CognISed on a receivable basis when receipt is probable and the amount can be reliably measured. Expenditure Liabiliiies are recognised as expendiiure as soon as there is a legal or consiruciive obligaiion commillin8 Ihe charity to that expenditure. it ts probable lh a Iransfer of economic benefiis will be wuired in setilement and (he amounl of the obligation can be measured reliably. Expenditure is accounied for on an accrnals basis and has been classified under headings ihai aggregate all cosi related io ihe caiegory. Where cosis cannoi be directly atiributed to parricular headings the} have been allocated io activiiies on a basis consistent wilh the use of Tesources_ Governance costs These include Ihe costs attrib io ihe charity's compliance wilh constitutional and siaiuiory requiremenis. including audit. sirategic management and injsiees meeiings and reimbursed expenses. Taxation The charity is considered io pass ihe tesis sei out in Paragraph I Schedule 6 of ihe Finance Aci 2010 and therefore li meets ihe deliniiion of a chariiable conipany for UK co[)ratiOn lax purposes. Accordii)¥ly. the eharity is poieniially exempt from allOn in respeci of income or capiial gains received wiiliiii categories covered by Chapter 3 Part I l of ihe Corporation Tax Aci 2010 or Section 256 of ihe Taxaiioii of Char¥eable Gains Acl 1992. 10 the extent ihai such income or gains ale applied exclusively to charitable purposes. Pa8ell
Nareonon United Kingdom Notes to the FinamciAI Statements for tbe Year Ended 31 De¢emb¢r 2022 (continued) Tangible Ilxed #ssets Tangible fixed &Esets art Mated at ¢ost less &preciaibOn. Depre¢itlon and amortisalion Depreciation is w)vid¢d ai th¢ following annual rates in order io wrik off each over ils expected useful economic life. Asset Class Plant and Machinery DepreeitioN method and rate 25V• OD reducing balance Trade dtbtors Debtors wilh no stated intfftst rdie and receivable within one year aTe retd at transaction price. Any losse5 arising from impaitment are reco8ntsed in expenditure. Cash And c#sh equivalents Cash and cash equival¢nt5 c¢)mprise cash on hand and call &SIts, ¥nd otheT short-terni highly liquid investments ihat are readily converrible to a known amount of ¢4sh *d subject io an insignificant risk of change in valu¢. Trade creditors Creditor5 with no stated interest Me and payable within one ytsr ¥re Orthd ai transaciion price. For¢lgTh exehange Tran5aclioRS in fittign currencies are rec¢)rded at the rate of exch8¢ at the date of ihe transaction. Monetary aSS¢t5 and liabiliiies denominated in foreign cww¢nci¢s at the balance shtti date are reported at the rates of exchange prevailing at ihat dale. Exchange differences are recognised in the $ement (kf fKid1 aciivities in ihe period in which they Èrise. PensloThs amd othtr ptsst reflrement obligalions The charity operates a defined contriiwtii)n pensi hee. Contriknjiions payable to the tharity's pension scheme are charged io the Stat¢m¢nl of Financial Activiiies in the period kn which they relate. 2 Ineothe from donAtions and kgaeles Unrestrltttd funds General Total funds Donations and legaci¢s' Donations 1,150 1,150 Total for 2022 .150 1.150 Total for 2021 3.688 3,688 Page 12
Narconon United Kingdom Notes to the Finaneial Statements for the Year Ended 31 December 2022 (continued) 3 Ineome from other trading acliviti Unreslricfed lunds General Total Trading income. Rehabilitaiion Cenire income 158.817 158,817 Toi41 for 2022 158.817 158.817 Tot31 for 2021 155.872 155.872 4 Inves(mtAt income Unrestricted Tthd$ General Total funds Interes1 receivable and similar Income- Interest receivable on bank deposits Total for 2022 Page 13
Nartonon United Kingdo Notes to the Financial Statements for th¢ Year Ended 31 December 2022 (continued) S Expenditure OA rgi5inz funds a) ct5 of gtneratlng dontions d ci¢s UnTe5tri¢¢ed fuNds G¢ner•l Total futhds Note Markeiing and publicity 11.363 11.363 Tot¥1 for 2022 11.363 1,363 Total for 2021 12.078 12,078 Total costs 6 Expenditure on ehAritabk ti¥ll1¢s Umrestrlcted nds Gener1 Total fund$ Note DNg and offender rehabiliiaiion Staff cosis Allocaied support costs Governance cosls 103.946 38.756 5.689 3.9 103,946 38,756 5,689 3.900 Total for 2022 152,291 152.291 Total for 2021 165,623 165,623 7 Other txpedithre Urestrie¢ed fu*ds Genernl Tot41 funds Note Depreeiatii)n, amortisaiion and other similar cosls Allocated support ¢05ts 421 3.721 421 3,721 Total for 21122 4.142 4.142 Total for 2021 4.395 4,395 Page 14
Nar¢onon United Kingdom Notes to the Finaneil Statements for the Year Ended 31 De¢ember 2022 (continued) 8 Analysis olgovernance #nd support costs Governance tosts Unrestricted fuNd$ Gentrl Total funds Indep¢nden¢ examiner fees Other fees paid io examiners 3,900 3,900 Total for 2022 3.900 3.900 Tolal for 2021 3.900 3.900 ouigoing resources for the year include: 2022 2021 Depre¢iaiion of fixed ¥ss¢ts 421 512 10 Trustets remuneration and ¢xpens¢5 No trustees, nor any persons connected with thern, have received any remuneralion from the charity during the year. No intsiees have received any reimbursed expenses OT any (theT benef115 from the charity during ihe year. I I Staff costs The aggregate payroll cosis were as follows: 2022 2021 Staff costs during the yegr were: Wages and salaries Social security costs Pension c0515 37,703 937 37,374 555 77 38.756 38.006 Tlie monilily aVerae number of persoils (including senior mana¥ei)ieni I kadersliip ieam) eiiiployed by ilie charity duiing the year eXpre¢d as full time equivalenis was as follows= 2022 No 2021 No Averd¥e number of employee5 Page 15
Nar¢onon United Kingdom Noles to the Financial Statements for the Year Ended 31 Deeember 2022 (eontinued) No employee received emoluments of more than £60.0 thring the year 12 T%Atio The charity is a regislered charity and is therefore exempt from iaxaiion. 13 Tnglblt fixed Lqseb FurAit•r¢ ind ¢quipm¢nt Totsl At l Janw 2022 Additions 7,653 699 7,653 699 Ai 31 December 2022 8,352 ,352 Depretlatio At l Jarhuary 2022 Charge foT th¢ year 5,995 422 5.995 422 At 31 Deetmber 2022 6.417 6,417 Net book value At 31 Dec¢Tnl*r 2022 1,935 1.935 At 31 Dteember 2021 1,658 1.658 14 DebtOfS 2022 2021 Trade debtors Prepayments 4.114 3,190 7.250 3,190 7,304 10.440 Page 16
Narconon United Kingdom Notes to the Finan¢ial Statements for the Year Ended 31 December 2022 (continued) 15 Cash cash equivalents 2022 2(121 Cash on hand Cash ai bank 1258 19,166 1,258 20,389 ?0.424 21.647 16 Creditors: #rnoutsts fallirtl dtte witblb one year 2022 2021 Trade creditors Payments on accouni on l(ng tem) conirads Other taxation and sotial security Other crediiors Accnls 47,992 421 42.460 5,421 3,133 2.777 3.900 5,965 1,586 5,471 61.435 57.691 17 P¢nsion and other schem Defined eonlributiofj penslDn scheme The cliarity operates a defined coniribjiion pension scheme. The pension cosi charge for the year represenls ¢oiilributions payable by the charity io the scheme and amounted io £11612021- £77). 18 FuNds Balanfe at 31 December 2022 Balanc¢ Si I January 2022 lllcoming resources Resource5 expended Unr¢stricted fund5 General {23.945) 159.969 (167.796) {31,772) Balance at 31 December 2021 Balance *¢ I JAry 2021 Resources expended re50urtes Unrestricted funds G¢n¢ral 159.560 (182,096) (23,946) Page 17
Nareonon United Kingdo Notes to the Financial Statements f•r the Year Ended 31 December 2022 (eontinued 19 Related hrty Di5cIosurn Narconon United Kingdorn and Narconon Tntst share similar aims and from lime to tirne provide mutual assisiance to each other and therefore arguabty qualify as reled parties as defined by FRSIO2. During ihe year the main properfy wa5 Teni¢d frwn Narcixlon Tn1 reni-fttt. 20 Analysis ofnet fuids At31 D¢£ember 1022 Al l January 21)22 Ch ai bank and in hand 21.647 21.647 Nd debt 21.647 21.647 At31 Deeember 2(121 At l JattuAry 2021 Cash ai bank and in hand 29,337 29.337 Net d¢ 29,337 29,337 21 AnaIlS Df net asstts betwee futtds UnrestTifted fund5 C¢Tl Totsl f¥nd5 ¥1 31 Dteember 2022 Tongible fixed assets CUnI aSSdS Current liabilities 1,935 27.728 (61.435) (31.772) 1,935 27,728 161.435) Total assets {31,772) Urestrieted ds Cenerxl Total fund5 at 31 December 2021 Tangibl¢ red alS Current assets CuThent liabilities 1.658 32.087 (57,691) 1,658 32,087 (57.691) Total net a55ets (23,946) (23.946) Page 18
Narconon United Kingdom Detailed Statement of Finaneial Attivities for the Year Ended 31 December 2022 Total 2022 Tot41 2021 Income and Endowments from: Donalions and legacies lanaly5ed below) oiher trading activiiies (analysed 10) Investment income (analysed below) I,Iso 158.817 3.688 155,872 Total income 159.969 159,560 Expenditure on: Raising funds (analysed below) Charirable activities lanalysed below) Oiher expendiiure (analy5ed below) Toial expenditure (11,363) 1152.291} (4.142) (12,0781 1165.6231 {4,395) (167.796) (182.096) Net expenditure (7.8?7) (22.536) Net movement in fitnds (7,8271 (22,536) Reconciliation of funds Total fijnds brought forward (23.9451 (1,410) Total funds carried forward (31,772 This page does noi forni pan of the Maiuiory financial siatemenis. Page 19
NArcoDon United Kingdom Detailed Statemellt of Finantial Activit for the Year Ended 31 December 2022 {toDtinued) Tot*1 2022 Total 2021 Doiitiilofts llndlegaeles Donativns and legacies 3,688 3.688 oiher Iradlng qdfvlrfes Rehabilitstion Centre income 158.817 155,872 158,817 155,872 IMv¢S1nMI thcome Interest on cash de5115 RolslugfM#ds Staff training Advertising 91 11,987 11.363 11.363 12.078 Chtsrlloble ocllvllies Wages and salarie5 S¢Jff NIC (Employers) Staff pensions (Defined contribl)- pension 5dne I Rates and waier Light. heat and power Telephone and fax Computer softwar¢ and mainknance costs Printing, p)stag¢ and llionery Sundry expenses Medical costs Consultancy Li¢ences Subsisten¢¢ RecreailLal expen Cleaning Rttruiiment Uniforms Bjd debts wriiien off Bank Charges Travelling Motor expenses Accountancy fee5 (37,703) (937) (116) (4,170) {28.203) (3.718) (927) {764) {1.675) (3.092) (12.263) (20,919) (19.410) (4,726) (1.593) (1,421) (417) (3,250) (1,875) (961) {251) (3.900) {37.374) (555) 177) (4.895) 119,734) (7,988) (6681 (2,5961 (9381 (5.929) (24.675) (18,401) (13,250) (2,079) (2,860) (24) (658) (6,000) {2,177) (10,114) (731) (3.9LMJ This page doe5 not f<Km p¥rt ofthe slatutory financial staiemenls. Page 20
IY4r¢onon United Kingdom Detailed Statement of Finaneial Activities for the YeAr Ended 31 Detember 2022 (continued) Tot*1 2022 To131 2021 {15?.291) (165,623) her L¥pendliure Repairs and reneivals Depreciation of plaTbt and n]arhin¢ry (3,7?1) (4211 (4.142) (3.883> 1512) (4.395) This page does fonn pan of ihe siaiuiory financial siatemeni5. Pa8e21